Faktor-faktor yang Mempengaruhi Voluntary Auditor Switching (Studi Empiris Pada Perusahaan Non Financing Yang Terdaftar Di Bursa Efek Indonesia )
DOI:
https://doi.org/10.51622/vsh.v1i2.179Abstract
The phenomenon of Auditor switching has been found to have implications for the credibility of a financial report's value and the monitoring costs of management activities. This study's sample was non-financing companies, which were listed as issuers on the IDX during the 2017-2018 period. Change of Management and company growth together did not affect voluntary Auditor switching. Audit delay does not affect voluntary Auditor switching. The evolution of management does not affect voluntary Auditor switching. Company growth does not affect voluntary Auditor switching.
Downloads
References
Brigham dan Houston(2009),” Pengaruh Pertumbuhan Perusahaan , ukuran KAP dalam Auditor switching”. Jurnal Penelitian hal 10
r Switching”, Universitas Stikubank, Semarang, 2018, hal 4
Mardiyah, A.A, “ Pengaruh Faktor Klien dan Faktor Auditor terhadap Auditor Changes: Sebuah pendekatan dengan Model Kontijensi RPA” . Simposium Nasional Akuntansi V, Semarang.
Pawitri, Ni Made, Yandyana, K 2015, “ Pengaruh Audit Delay, Opini Audit, Reputasi Auditor dan Pergantian Manajemen Voluntary Auditor switching”. Skripsi jurusan Akuntansi Fakultas Ekonomi dan Universitas Udayana
PSA 1(SA 110), “Jasa Audit dan Assurance pendekatan Terpadu (Adaptasi Indonesia)”. Buku 1 Penerbit Salemba Empat, Jakarta, 2011. Hal 105b
Peraturan Pemerintah Indonesia Tahun 2015, “Peraturan Jasa akuntan publik, E-Journal, Pernyataan Standar Akuntansi.
Subekti, Skripsi, “Pengaruh audit Delay, Opini Audit, Pertumbuhan Perusahaan”. Universitas udayana
Subekti, Imam dan Novi Wulandari Widiyanti, “Faktor-faktor yang Berpengaruh Terhadap Audit Delay Di Indonesia”. SNA VII Denpasar Bali.
Teori keagenan menurut Jensen dan Meckling dalam skripsi jonni, ”Pengaruh Audit Tenura, Reputasi Auditor, Disclosure, dan opini Going Concern”.
Published
How to Cite
Issue
Section
Copyright (c) 2020 Visi Sosial Humaniora
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
