Pengaruh Opini Audit dan Reputasi KAP Terhadap Auditor Switching Secara Voluntary

Guslaini, C.Yesi (2021) Pengaruh Opini Audit dan Reputasi KAP Terhadap Auditor Switching Secara Voluntary. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the effect of audit opinion and reputation of public accounting firms on voluntary auditor by focusing on the manufacturing companies listed on the Indonesia Stock Exchange with the research period 2015-2019. The data used is the company's secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and obtained 41 companies with a total of 205 samples. Hypothesis testing is done by logistic regression analysis. The results of this study indicate that audit opinion has an effect on voluntary auditor turnover and the reputation of a Public Accounting Firm has no effect on voluntary auditor.

Keywords: Audit Opinion, KAP Reputation, Auditor Switching

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Audit Opinion, KAP Reputation, Auditor Switching
Subjects: K Law > K Law (General)
T Technology > TS Manufactures
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 1515 not found.
Date Deposited: 23 Aug 2021 09:25
Last Modified: 23 Aug 2021 09:48
URI: https://eprints.ukmc.ac.id/id/eprint/6048

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