Faktor-faktor yang mempengaruhi voluntary auditor switching

Pertiwi, Anugrah (2024) Faktor-faktor yang mempengaruhi voluntary auditor switching. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to prove the factors that influence companies to change auditors. The variables in this research are management changes and audit fees. The population in this study were manufacturing and transportation companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The sample was determined using the purposive sampling method and then 93 companies were obtained that met the criteria. Hypothesis testing is carried out using logistic regression. The results of the analysis show that the variables company growth and audit fees have no significant effect on voluntary auditor switching.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Company Growth, Audit Fees, Auditor Switching
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Anugrah Pertiwi
Date Deposited: 26 Jun 2024 02:16
Last Modified: 11 Nov 2024 03:37
URI: http://eprints.ukmc.ac.id/id/eprint/12364

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