Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Sektor Jasa Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2018

Briliansyah, M Jalu (2019) Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Sektor Jasa Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2018. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Auditor switching is done to improve the condition of the company with good cooperation between the company and the auditor. The purpose of the study to determine the effect of audit opinion, financial distress, company growth, the size of the company, and audit delay at the turn of the auditor. The data used in this study focused on service company financial services sectors listed in Bursa Efek Indonesia 2015-2018 period, the number of observations were 324 sample obtained by purposive sampling method. The data analysis technique used is logistic regression analysis to test the hypothesis with SPSS version 23 because the dependent variable using dummy variables. The results showed audit opinion and audit delay affect the auditor turnover. While financial distress, company growth, the size of the company has no effect on the change of auditor. Keyword: Auditor switching, audit opinion, financial distress, company growth, the size of the company, and audit delay.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: M. JALU BRILIANSYAH
Date Deposited: 12 Nov 2019 05:29
Last Modified: 12 Nov 2019 05:29
URI: http://eprints.perbanas.ac.id/id/eprint/5099

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