DETERIMINAN AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI PERIODE 2016-2020
Dublin Core
Title
DETERIMINAN AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI PERIODE 2016-2020
Subject
opinion going concern, management change, auditor reputation, auditor switching
Description
This study aimed to analyzed the factors that affect auditor switching on manufacturing company in ISSI. The population in this study are companies listed in Indonesia Sharia Stock Index (ISSI) the period 2016 to 2020. The number of manufacturing firm sampled in this study were 37 companies, obtained by purposive sampling method. The data analysis technique used is logistic regeression analysis with the application of SPSS program. Based on the analysis conducted, the result showed that the variables opinion going
concern and management change does not affect on auditor switching, while auditor reputation having a significant influence on the company sample to perform the auditor switching.
concern and management change does not affect on auditor switching, while auditor reputation having a significant influence on the company sample to perform the auditor switching.
Creator
Hikmatul Aulia, Dwi Marlina Wijayanti
Source
http://jam.stieykpn.ac.id/index.php/jam/issue/view/145
Publisher
STIE YKPN Yogyakarta
Date
April 2023
Contributor
Sri Wahyuni
Rights
ISSN 2621-704X (Online) /0853-1269 (Cetak)
Format
PDF
Language
Indonesian
Type
Text
Coverage
Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2023
Files
Collection
Citation
Hikmatul Aulia, Dwi Marlina Wijayanti, “DETERIMINAN AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI PERIODE 2016-2020,” Repository Horizon University Indonesia, accessed February 5, 2025, https://repository.horizon.ac.id/items/show/5780.