PENGARUH AUDIT DELAY, AUDIT FEE, AUDIT TENURE DAN OPINI GOING CONCERN TERHADAP VOLUNTARY AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2022)

Rahmadhani, Annisa and Rahayu, Sri and Kusumastuti, Ratih (2023) PENGARUH AUDIT DELAY, AUDIT FEE, AUDIT TENURE DAN OPINI GOING CONCERN TERHADAP VOLUNTARY AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2022). S1 thesis, Akuntansi.

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Abstract

This study aims to test and determine the effect of audit delay, audit fees, audit tenure and going concern opinion on voluntary auditor switching simultaneously and partially. This research is a quantitative research with comparative causal characteristics. The population in this study are financial sector companies listed on the IDX in 2017-2022. The sampling method used purposive sampling. The sample in this study were 37 companies for 6 years, so that the total sample in this study was 222. The data analysis technique used was descriptive statistics and logistic regression analysis using SPSS version 26 software. The results of this study indicate that audit delay, audit fees , tenure audits and going concern opinions have an effect on voluntary auditor switching. Audit delay has a significant positive effect on voluntary auditor switching. Tenure audit has a significant negative effect on voluntary auditor switching. Audit fees and going concern opinions have no effect on voluntary auditor switching. Keyword: Voluntary Auditor Switching, Audit Delay, Fee, Tenure, Going Concern Opinion

Type: Thesis (S1)
Subjects: H Social Sciences > HG Finance
Depositing User: Rahmadhani
Date Deposited: 12 Jul 2023 04:26
Last Modified: 12 Jul 2023 04:26
URI: https://repository.unja.ac.id/id/eprint/52619

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