PENGARUH OPINI AUDIT, AUDIT FEE, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING

نویسندگان

چکیده

This research was conducted to know the influence of Audit Opinion, Fee, and Company Size on Auditor Switching manufacturing companies listed in Indonesia Stock Exchange 2017- 2019 period. The uses secondary data. sample this company 2017-2019 using a purposive sampling method. One hundred one fulfill criteria as samples. used quantitative methods. variables are audit opinion, fee, size, auditor switching. hypothesis test is logistic regression analysis IBM SPSS Statistics 25 program. results from show that size affected switching, while opinion fee did not affect

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ژورنال

عنوان ژورنال: Prosiding working papers series in management

سال: 2021

ISSN: ['2620-6544', '2406-9310']

DOI: https://doi.org/10.25170/wpm.v13i2.4531