Apakah reputasi KAP Memoderasi Pengaruh Going Concern Opinion, Audit Delay Dan Financial Distress terhadap KAP Switching?

Retnowati, Dwi (2020) Apakah reputasi KAP Memoderasi Pengaruh Going Concern Opinion, Audit Delay Dan Financial Distress terhadap KAP Switching? Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The study aims to analyze the effect of going concern opinion, audit delay and financial distress toward KAP switching moderated by reputation of KAP. The companies used as samples in this study are mining companies listed in the Indonesia Stock Exchange during the period of 2015 to 2019. There are 31 companies used as samples in this study. Data analysis technique used are logistic regression analysis and moderated regression analysis (MRA). The study shows that going concern opinion has a negative and significant effect on KAP switching, financial distress has a positive and significant effect on KAP switching and audit delay have no effect on KAP switching. Going concern opinion, audit delay dan financial distress moderates with reputation of KAP have no effect on KAP switching.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number RET a 6907/2020
Uncontrolled Keywords: KAP switching, going concern opinion, audit delay, financial distress, reputation of KAP
Subjects: AKUNTANSI > Audit
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 06 May 2021 02:26
Last Modified: 06 May 2021 02:26
URI: http://repository.stieykpn.ac.id/id/eprint/1130

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