PENGARUH AUDITOR SWITCHING, SPESIALISASI INDUSTRI KAP, DAN CLIENT IMPORTANCE TERHADAP KUALITAS AUDIT (Studi dengan Pendekatan Earning Surprise Benchmark)

Widarsa, Felicia Levana (2019) PENGARUH AUDITOR SWITCHING, SPESIALISASI INDUSTRI KAP, DAN CLIENT IMPORTANCE TERHADAP KUALITAS AUDIT (Studi dengan Pendekatan Earning Surprise Benchmark). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research aims to analyze the effect of auditor switching, audit firm specialization, and client importance to audit quality. This study uses Theory of Agency as the theory. The population used in this research is a manufacturing company listed in Indonesia Stock Exchange during the years 2016-2018. The method us in this research is purposive sampling technique, and the data obtained as a sample of 330 companies. Data analysis technique used is the logistic regression analysis. The results showed that auditor switching does not affect audit quality, audit firm specialization does not affect audit quality, and client importance does not affect audit quality. Keywords: Auditor Switching, Audit Firm Specialization, Client Importance, Audit Quality

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Auditor Switching ; Audit Firm Specialization ; Client Importance ; Audit Quality
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 14 Jun 2022 06:27
Last Modified: 14 Jun 2022 06:27
URI: http://eprints.ukmc.ac.id/id/eprint/8081

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