Pengaruh Opini Audit, Pergantian Manajemen, Dan Audit Fee Terhadap Auditor Switching

Fitriani, Febriana (2024) Pengaruh Opini Audit, Pergantian Manajemen, Dan Audit Fee Terhadap Auditor Switching. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

ABSTRACT Febriana Fitriani (41183403170144) The Influence of Audit Opinions, Management Changes and Audit Fees on Switching Auditors xii + 71 pages + 11 tables + 1 figure + 15 appendices Keywords: Audit Opinion, Management Change, Audit Fee, Auditor Switching This study aims to analyze the influence of audit opinions, management changes, and audit fees on switching auditors in non-cylical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The method used in the study was quantitative with an associative approach with a research sample of 155. The data collection technique uses secondary data derived from the financial statements of non-cylical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The analysis used in this study uses SPSS with logistic regression data analysis techniques. The results of this study stated that (1) audit opinions negatively affect significant funds on switching auditors, (2) management changes have a positive and insignificant effect on switching auditors , and (3) audit fees have a negative and insignificant effect on switching auditors. Bibliography : 69 ( 2014 – 2022 )

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