Pengaruh Reputasi Auditor, Kepemilikan Publik, Audit Tenure dan Audit Delay Terhadap Auditor Switching
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Date
2018Author
Rohmah, Elisa Fajar
Astuti, Dewi Saptantinah Puji
Harimurti, Fadjar
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This study aimed to analyze the effect auditor reputation, public ownership, audit te nure and
audit delay on auditor switching. Types of data in this study are quantitative data. Data sources
in the study is financial reports and audit reports company property and real estate which is
listed on Indonesia Stock Exchange during the period 2012-2016 published on website BEI
(www.idx.co.id). The population in this study as many as 49 companies, the sampling technique
used purposive sampling that is 30 companies. The technique of data analysis is statistic
description, multicolinearutate test and logistic regression. The result of the research shows that
(1) auditor reputation no significant effect on auditor switching. (2) public ownership have a
significant effect on auditor switching. (3) audit tenure have a significant effect on auditor
switching. (4) audit delay no significant effect on auditor switching.