Analisis Faktor Faktor yang Mempengaruhi Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Latifah, Nur (2017) Analisis Faktor Faktor yang Mempengaruhi Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Ringkasan Skripsi thesis, STIE YKPN.

[img] Text
RINGKASAN SKRIPSI Nur Latifah - 311427453.pdf - Published Version

Download (481kB)

Abstract

The aim of this research is to analyse factors influencing auditor switching by manufacturing companies registered on the Indonesian Stock Exchange. Independent variables used in the study are: auditor’s opinion on continuity of the company (‘going concern’), auditor’s reputation, the audit committee, audit delay, audit fee and audit quality. The dependent variable is auditor switching. The study sample comprised 58 manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. Sample selection used the purposive sampling method, and the data analysis used logistic regression techniques. The research results show that the variables ‘auditor’s reputation’ and ‘audit quality’ were negatively related to auditor switching. The other variables (going concern, the audit committee, audit delay, and audit fee) had no influence on auditor switching.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number Lat a 6193/2017
Uncontrolled Keywords: auditor switching, going concern, auditor reputation, audit committee, audit delay, audit fee, audit quality
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Jul 2019 06:22
Last Modified: 11 Jul 2019 06:22
URI: http://repository.stieykpn.ac.id/id/eprint/342

Actions (login required)

View Item View Item