PENGARUH PERGANTIAN MANAJEMEN, UKURAN KAP, KEPEMILIKAN PUBLIK, FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Empiris Perusabaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tabun 2015-2019)

KLARASATI, TITI (2021) PENGARUH PERGANTIAN MANAJEMEN, UKURAN KAP, KEPEMILIKAN PUBLIK, FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Empiris Perusabaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tabun 2015-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to analyze the effoct of management change, KAP size, public ownership, andfinancial distress on auditor switching. T11is research is aquantitative study with secondary data in the form of company annual financial reports. In this study, auditor switching is calculated using dummy variables. The sample used in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purposive sampling technique and obtained samples of 32 companies with 160 annual report data as observation material. The data analysis method used in this research is logistic regression analysis. The results of this study indicated that KAP size has a positive effect on auditor switching, while management change, public ownership, andfinancial distress have no effect on auditor .witching.

Item Type: Thesis (S1)
Uncontrolled Keywords: Management Change, KAP Size, Public Ownership, Financial Distress, Auditor Switching.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 11 May 2023 08:41
Last Modified: 12 May 2023 02:18
URI: https://repository.ump.ac.id:80/id/eprint/15585

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