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PENGARUH OPINI AUDIT, KESULITAN KEUANGAN, PERTUMBUHAN PERUSAHAAAN, PERUBAHAN ROA, DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN AUDITOR (STUDI EMPIRIS DI PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021)

This study aims to examine the effect of the effect of audit opinion, financial distress, company growth, roa changes, and management changes on auditor switching. The object of this study is a on property and real estate companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses secondary data. The number of samples in this study is 32 companies. The sample selection in this study using purposive sampling technique. The data analysis technique used descriptive statistical analysis, and logistic regression analysis. The results of the analysis show that audit opinion, company growth, and ROA changes have a negative and insignificant effect on auditor switching, financial distress have a positive and insignificant effect on auditor switching, and management changes has a positive and significant effect on auditor switching.

Availability
#
Central Library (Referens) T863192023
T86319
Available
Detail Information
Series Title
-
Call Number
T863192023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xx,71 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.45 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
Other version/related
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