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Pengaruh Pertumbuhan Perusahaan Dan Financial Distress Terhadap Auditor Switching Dengan Opini Audit Going Concern Sebagai Pemoderasi

Prihandoko, Dedy Heru (2019) Pengaruh Pertumbuhan Perusahaan Dan Financial Distress Terhadap Auditor Switching Dengan Opini Audit Going Concern Sebagai Pemoderasi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Auditor switching have a definition the alternation public accountant that carried out by an entity. There are two underlying reasons, lack of regulation of related parties (in this case is the decision of finance ministers) or the policy of entity concerned. The purpose of this study was to analyze the effect of company growth and financial distress on auditor switching with going concern audit opinion as a moderation. The data in this research is secondary data obtained from Indonesia Stock Exchange. The sample used in this study was 25 infrastructure, utilities and transportation companies that listed in Indonesia Stock Exchange. The study period is 5 years (2013-2017). Determination of samples in this study using purposive sampling method. The analysis technique in this study are descriptive analysis, logistic regression and moderated regression analysis. Based on the result of the research that has been done, then it can be taken a few conclusions, namely: Growth no affect on Auditor switching, Financial distress affect on Auditor switching, Going concern audit opinion no affect and cannot moderate the influence growth on auditor switching, Going concern audit opinion affect but cannot moderate the influence financial distress on auditor switching.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 11 Nov 2019 05:18
Last Modified: 24 Mar 2021 13:32
URI: http://eprints.perbanas.ac.id/id/eprint/5108

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