Pengaruh Pergantian Manajemen, Opini Audit, Financial Distress, Perubahan Persentase Roa, Ukuran Kap, Ukuran Klien, Dan Fee Audit Terhadap Auditor Switching
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Hikmah, Naili Noor
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:41:05
Abstract :
This research was conducted to determine the effect of management changes, audit opinion, financial distress, the percentage change in ROA, Firm size, the size of the client, and the audit fee to the auditor switching. This study uses secondary data from financial statements and independent auditors' report, published through the Internet is through the official website of the Indonesia Stock Exchange www.idx.co.id. The sample is all firms listed on the Stock Exchange in 2008-2010. Sampling technique used here was purposive sampling and obtained a sample of 129 sampled in the study. Testing hypotheses using logistic regression. The test results show that the variables Firm size and audit fees significantly affect the auditor switching, while the change of management, audit opinion, financial distress, the percentagechange in ROA, client size does not significantly affect the auditor switchresearchers suggest for future research to consider the study variables that affect the auditor switching.
This research was conducted to determine the effect of management changes, audit opinion, financial distress, the percentage change in ROA, Firm size, the size of the client, and the audit fee to the auditor switching. This study uses secondary data from financial statements and independent auditors' report, published through the Internet is through the official website of the Indonesia Stock Exchange www.idx.co.id. The sample is all firms listed on the Stock Exchange in 2008-2010. Sampling technique used here was purposive sampling and obtained a sample of 129 sampled in the study. Testing hypotheses using logistic regression. The test results show that the variables Firm size and audit fees significantly affect the auditor switching, while the change of management, audit opinion, financial distress, the percentagechange in ROA, client size does not significantly affect the auditor switchresearchers suggest for future research to consider the study variables that affect the auditor switching.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
