PENGARUH AUDIT DELAY TAHUN SEBELUMNYA, FINANCIAL DISTRESS, AUDIT TENURE, DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Sub Sektor Industri Makanan dan Minuman yang terdaftar di BEI Periode 2016-2019)

KHOERIYAH, ISTIANAH (2021) PENGARUH AUDIT DELAY TAHUN SEBELUMNYA, FINANCIAL DISTRESS, AUDIT TENURE, DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Sub Sektor Industri Makanan dan Minuman yang terdaftar di BEI Periode 2016-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to determine the effect of previous year's audit delay, financial distress, audit tenure, and size of KAP on auditor switching. The sample used in this study is the food and beverage sub-sector companies listed on the Indonesian stock exchange for the period 2016-2019. The method of returning the sample used purposive sampling in order to obtain 13 samples of research companies for 4 years. The type of data used is secondary data obtained from the Indonesian stock exchange and the website of each company. The data analysis technique used is logistic regression. The results showed that the previous year's audit delay, financial distress, and KAP size variables had no effect on auditor switching. Meanwhile, audit tenure has a negative effect.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Audit delay in the previous year, Financial distress, Audit tenure, KAP size, and Auditor switching
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 14 Apr 2022 02:35
Last Modified: 14 Apr 2022 02:35
URI: https://repository.ump.ac.id:80/id/eprint/11412

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