PENGARUH OPINI AUDIT GOING CONCERN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI

Evan, Alvin (2018) PENGARUH OPINI AUDIT GOING CONCERN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine whether the financial distress moderating the influence of going concern audit opinion on the auditor switching. The population in this study were all companies listed on Indonesia Stock Exchange during 2016-2017. The data used is secondary data and sampling technique using disproportionate stratified random sampling with the number of samples used in this study were 83 companies. Testing the hypothesis using logistic regression. Method with the help of SPSS 23. The test results show that the financial distress can’t moderating the influence of going concern audit opinion on the auditor switching. Keywords : financial distress, going concern audit opinion, auditor switching, logistic regression

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords : financial distress, going concern audit opinion, auditor switching, logistic regression
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Yohana Fransiska Auliani
Date Deposited: 02 Jun 2022 11:07
Last Modified: 29 Jan 2024 03:04
URI: http://eprints.ukmc.ac.id/id/eprint/7966

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