Atiqa, Sarah Kamila (2021) Analisis Faktor-Faktor yang Berpengaruh terhadap Auditor Switching pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Auditor switching is a change of auditors by a company either due to regulations or the company's own will. This study aims at analyzing the influence of the Audit Opinion, Audit Quality, Audit Fee, Financial Distress, Management Turnover, and, Size of Company toward Auditor Switching. The sample in this study is mining companies listed on Indonesia Stock Exchange period 2016-2019 was obtain with purposive sampling. The analysis technique used is multiple regression analysis with SPSS 25 software. The results of this research showed that audit opinion, audit quality, audit fee, financial distress, management turnover, and firm size has not effects to auditor switching.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | SARAH KAMILA ATIQA |
| Date Deposited: | 20 Jun 2021 18:36 |
| Last Modified: | 20 Jun 2021 18:36 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7979 |
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