Skripsi

PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, OPINI AUDIT DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

---

The study aims to determine the impact of financial distress, audit delay, audit opinion, and audit tenure on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This research employs a quantitative approach. The data utilized in this study are secondary data. The population for this study consists of service companies listed on the IDX during the period from 2016 to 2020, with a sample of 51 companies selected using purposive sampling. The methodology includes documentation and data analysis through logistic regression. The results indicate that audit tenure has a positive and significant effect on auditor switching, whereas financial distress, audit delay, and audit opinion have a negative impact on auditor switching. Employing the Wald test, it can be concluded that financial distress, audit delay, audit opinion, and audit tenure simultaneously affect auditor switching.

---

Availability

Detail Information

Series Title

-

Call Number

T1526452024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xxi, 138 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

FINANCIAL DISTRESS
Prodi Akuntansi

Specific Detail Info

-

Statement of Responsibility

KA

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment