PENGARUH UKURAN KAP, PERGANTIAN MANAJEMEN, AUDIT FEE SERTA OPINI AUDIT TERHADAP AUDITOR SWITCHING DI INDONESIA

Mangindaan, Mario Manuel (2016) PENGARUH UKURAN KAP, PERGANTIAN MANAJEMEN, AUDIT FEE SERTA OPINI AUDIT TERHADAP AUDITOR SWITCHING DI INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the effect of KAP size, management changes, audit fee, with a audit opinion to the auditor switching in Indonesia. The population that used of this study were manufacturing companies listed on the Indonesia Stock Exchange. Sample determined by using purposive sampling method. The samples obtained were as much 32 companies. This study uses logistic regression analysis method. This research’s result proved that the management changes have influence on auditor switching, while KAP size, audit fee and audit opinion proved of no influence on auditor switching.

Keywords: Auditor switching, KAP size, management changes, audit fee and audit opinion.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Auditor switching ; KAP size ; management changes ; audit fee and audit opinion
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarinedesi Kurniawati
Date Deposited: 24 May 2022 07:47
Last Modified: 24 May 2022 07:47
URI: https://eprints.ukmc.ac.id/id/eprint/7906

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