Image of PENGARUH PERGANTIAN MANAJEMEN, UKURAN KAP, OPINI AUDIT DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2021

SKRIPSI AKS

PENGARUH PERGANTIAN MANAJEMEN, UKURAN KAP, OPINI AUDIT DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2021

ABSTRACT The purpose of this study was to examine the effect of Management Change, KAP size, Audit Opinion and Audit Delay, on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is a quantitative research and sources the data obtained is secondary data. The research population includes manufacturing companies listed on the Indonesia Stock Exchange with a total of 214. The research sample is 40 companies using annual reports and complete data according to the variables used in 2017-2021. The research sample was determined using purposive sampling technique. In this study the dependent variable is auditor switching and the independent variables are Management Change, KAP size, Audit Opinion and Audit Delay. The method used is documentation and data analysis using logistic regression analysis with SPSS 24 program. The results show that the value of Nagelkerke R Square is 0.022 which means management change, KAP size, audit opinion and audit delay, can explain 2.2% auditor switching, and the rest is explained by other independent variables outside this study. The results of hypothesis testing show that there is evidence that all independent variables, management turnover, KAP size, audit opinion and audit delay have no significant effect on auditor switching. Keywords: Management Change, KAP Size, Audit Opinion, Audit Delay, Auditor Switching.

Ketersediaan

Tidak ada salinan data

Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 SIT p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 88 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar