SITI, LATIFATUL MUNAWAROH (2024) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022. Skripsi thesis, Institut Teknologi dan Sains Mandala Jember.

Text DOC-20240809-WA0012..pdf Download (1MB)

Abstract

ABSTRACT This research is a quantitative study aimed at understanding the consequences of auditor switching related to audit opinions, change management, the size of public accounting firms, company size, and financial distress in companies. The study uses annual financial report data from manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Sample selection criteria were determined using purposive sampling method, resulting in 410 sample data from 82 manufacturing companies. The Nagelkerke R Square value obtained is 6.8%. The research findings indicate that the size of public accounting firms has a significant positive influence on auditor switching, while audit opinions, change management, company size, and financial distress do not have an impact on auditor switching. Keywords: Audit Opinion, Public Accounting Firm Size, Auditor Changes

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 12:51
Last Modified:	10 Feb 2025 12:51
URI:	http://repo.itsm.ac.id/id/eprint/1335

Actions (login required)

View Item