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Analisis Faktor-Faktor Yang Berpengaruh Terhadap Auditor Switching

Rosalina, Shintia (2019) Analisis Faktor-Faktor Yang Berpengaruh Terhadap Auditor Switching. 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 delay, audit opinion, client company growth and the size of the company at the turn of the auditor. The data used in this study focused on service companies especially in the infrastructure, utilities and transportation sectors listed in Bursa Efek Indonesia 2013-2017 period, the number of observations were 195 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 the client company growth affect the auditor turnover. While audit delay, audit opinion and, the size of the company has no effect on the change of auditor. Keywords: Auditor switching, Audit delay, Audit opinion, Client company growth and the Firm size

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: 18 Dec 2019 06:51
Last Modified: 18 Dec 2019 06:51
URI: http://eprints.perbanas.ac.id/id/eprint/5710

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