PENGARUH FINANCIAL DISTRESS DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR

Setiawati, Kris (2019) PENGARUH FINANCIAL DISTRESS DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether financial distress and growth rates of companies have an influence on auditor switching in manufacturing companies. The theory used in this study is agency theory. The population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018, sample selection uses purposive sampling technique, where each part of the population does not have the same opportunity to be sampled. The sample obtained was 103 companies. The data analysis technique used is logistic regression analysis. The results obtained showed that financial distress and the growth rate of the company did not significantly influence the auditor switching. Keywords : financial distress, company growth rate, auditor switching

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: financial distress ; company growth rate ; auditor switching
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 17 Jun 2022 02:54
Last Modified: 20 Jun 2022 11:43
URI: http://eprints.ukmc.ac.id/id/eprint/8101

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