PENGARUH UKURAN KAP, PERUBAHAN MANAJEMEN, OPINI AUDIT, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING DI INDONESIA PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Firda Farhany Dimyati, .
Subject
HB Economic Theory
Datestamp
2022-01-13 02:53:19
Abstract :
The purpose of this research is to examine the effect of KAP Size, Management Change, Audit Opinion, Financial Distress variables on Auditor Switching for companies listed on the Indonesia Stock Exchange for the 2016-2018 period that were selected using the purposive sampling method. The data used in this study are secondary data obtained from annual reports and financial reports that have been published through the documentation method. The population used in this study are companies in the infrastructure, utilities, and transportatiion sectors. The sample data used in this study were 39 companies with three years of observation time (2016-2017) with a total sample of 117 companies. The analysis technique in this study uses logistic regression analysis. The results of this study indicate: KAP size, Audit Opinions, and Financial Distress have no significant effect on auditor switching and Management Changes have an influence on auditor switching. Keywords: Audit opiniosns, auditor switching, financial distress, KAP size, and management change
The purpose of this research is to examine the effect of KAP Size, Management Change, Audit Opinion, Financial Distress variables on Auditor Switching for companies listed on the Indonesia Stock Exchange for the 2016-2018 period that were selected using the purposive sampling method. The data used in this study are secondary data obtained from annual reports and financial reports that have been published through the documentation method. The population used in this study are companies in the infrastructure, utilities, and transportatiion sectors. The sample data used in this study were 39 companies with three years of observation time (2016-2017) with a total sample of 117 companies. The analysis technique in this study uses logistic regression analysis. The results of this study indicate: KAP size, Audit Opinions, and Financial Distress have no significant effect on auditor switching and Management Changes have an influence on auditor switching. Keywords: Audit opiniosns, auditor switching, financial distress, KAP size, and management change
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