PENGARUH FAKTOR OPINI AUDIT, UKURAN KAP, DAN PERGANTIAN MANAJEMEN TERHADAP KEPUTUSAN PERUSAHAAN DALAM MELAKUKAN PERGANTIAN AUDITOR Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Oktaria S, Yesica Mercilena
Subject
H Social Sciences (General)
Datestamp
2022-04-01 07:40:49
Abstract :
This study aims to examine the effect of audit opinion, the size of public accountant and management replacement on auditor switching. The population of this study were all companies listed on the Indonesian Stock Exchange. Samples determined by using propotionate stratified random sampling method. The sample obtained were as much 50 companies. Testing the data using logistic regression analysis method. The analysis finds that no affect toward audit opinion, the size of public accountant and management replacement on auditor switching
Keywords: Auditor switching, audit opinion, size of public accountant, management replacement.