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PENGARUH UKURAN KAP, PERGANTIAN MANAJEMEN, AUDIT FEE SERTA OPINI AUDIT TERHADAP AUDITOR SWITCHING DI INDONESIA
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Institusion
Universitas Katolik Musi Charitas
Author
Mangindaan, Mario Manuel
Subject
H Social Sciences (General) 
Datestamp
2022-05-24 07:47:16 
Abstract :
This study aims to examine the effect of KAP size, management changes, audit fee, with a audit opinion to the auditor switching in Indonesia. The population that used of this study were manufacturing companies listed on the Indonesia Stock Exchange. Sample determined by using purposive sampling method. The samples obtained were as much 32 companies. This study uses logistic regression analysis method. This research?s result proved that the management changes have influence on auditor switching, while KAP size, audit fee and audit opinion proved of no influence on auditor switching. Keywords: Auditor switching, KAP size, management changes, audit fee and audit opinion. 
Institution Info

Universitas Katolik Musi Charitas