SKRIPSI AKS
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA
management changes, audit opinion, audit delay and KAP Size on Auditor
Switching. This research analyzes property and real estate companies listed on the
Indonesia Stock Exchange in 2019 - 2022.
The data used in this research is secondary data sourced from the
company's annual report. The population in this research is property and real
estate companies listed on the Indonesia Stock Exchange in 2019 - 2022. The
sampling technique used purposive sampling to obtain a final sample of 50
companies. The analysis technique used is a panel data regression analysis tool
using the Eviews 12 program.
The research results show that financial distress, audit opinion, audit delay
and KAP size have no effect on auditor switching. Meanwhile, management
changes have an effect on auditor switching.
Keywords: auditor switching, agency theory, property and real estate companies
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