Basuki, Jarita Inez and , Dr. Erma Setiawati, MM, CA (2016) Analisis faktor-faktor yang mempengaruhi pergantian Kantor akuntan publik (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Auditor switching is a changes of auditor performed by the client company either mandatory or voluntary. This study aims to examine the factors that influence of auditor switching. The variables used in this study is the audit opinion, KAP size, financial distress, percentage change in ROA and management changes. The population of the sample were banking companies listed in Indonesia Stock Exchange 2010-2014. The sample is determined by using purposive sampling. The study had 65 samples from 13 companies. In this study, the hypothesis was tested using logistic regression analysis. The results of this study indicate that the audit opinion influence on auditor switching. While the KAP size, financial distress, percentage change in ROA, and change management has no effect on the change of KAP.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | auditor switching, audit opinion, KAP size, financial distress, percentage change in ROA, management change. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | JARITA INEZ BASUKI |
| Date Deposited: | 15 Feb 2016 09:55 |
| Last Modified: | 14 Nov 2016 09:16 |
| URI: | http://eprints.ums.ac.id/id/eprint/41555 |
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