SKRIPSI AKS

Auditor Switching Dan Biaya Auditor Eksternal

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ABSTRACT

The purpose of this study is to examine the influence of auditor switching
auditor switching cross up, auditor switching cross down practice toward the
external auditor fee in the manufacturing companies listed in Indonesia Stock
Exchange for the year 2015-2019.
The data used in this study are secondary data are obtained from company’s
annual report. Sampling technique used is purposive sampling which produces a
sample of 35 companies with of 5 periods. The analytical tool used in this study is
multiple linier regression and as for data processing using Statistical and Data
(STATA) programme version 14.2.
The result of this regression test showed that auditor switching had a negative
effect to external auditor fee, auditor switching cross up has no effect to external
auditor fee, and auditor switching cross down has no effect to external auditor fee.
Keywords: auditor switching, auditor switching cross up, auditor switching cross
down, external auditor fee

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 BEK a 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 85 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Bekti Rusma Wardhani

Versi lain/terkait

Lampiran Berkas

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