Pengaruh Financial Disstress, Opini Audit, Pertumbuhan Perusahaan Dan Ukuran Kap Terhadap Pergantian Auditor (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014)

Rohmah, Alifatur and -, DR. Fatchan Achyani S.E, M.si (2016) Pengaruh Financial Disstress, Opini Audit, Pertumbuhan Perusahaan Dan Ukuran Kap Terhadap Pergantian Auditor (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

[img] PDF (NASKAH PUBLIKASI)
NASKAH PUBLIKASI.pdf

Download (707kB)
[img] PDF (HALAMAN DEPAN)
HALAMAN DEPAN.pdf

Download (768kB)
[img] PDF (BAB I)
BAB I.pdf

Download (170kB)
[img] PDF (BAB II)
BAB II.pdf
Restricted to Repository staff only

Download (262kB) | Request a copy
[img] PDF (BAB III)
BAB III.pdf
Restricted to Repository staff only

Download (357kB) | Request a copy
[img] PDF (BAB IV)
BAB IV.pdf
Restricted to Repository staff only

Download (335kB) | Request a copy
[img] PDF (BAB V)
BAB V.pdf

Download (86kB)
[img] PDF (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf

Download (141kB)
[img] PDF (LAMPIRAN)
LAMPIRAN.pdf
Restricted to Repository staff only

Download (785kB) | Request a copy
[img] PDF (PERNYATAAN PUBLIKASI)
SURAT PERNYATAAN PUBLIKASI KARYA ILMIAH.pdf
Restricted to Repository staff only

Download (151kB) | Request a copy

Abstract

Period of audit tenure between auditor and is client companies have an impact to auditor independency. Therefore companies obliged to make change of rotation of auditor. This is ini accordance with financial minister statutory No. 423 /KMK.06/2002, determine limitation of audit tenure, then it has impact to audit firm switching this research airns to determine to factors that influince the changes of the auditor by the client. The date being used is from “manufacturing company” which is listed in”Bursa Efek Indonesia”(BEI) in 2012-2014 period. Variabel used in this research financial disstress, audit opinion,company growth, and acounting firm size toward auditor changes. The result afthis research shown below: (1) financial disstress has positive effect toward auditor changes (2) audit opinion has positif effect toward auditor changes (3) company growth has no effect toward auditor changes (4) acounting firm size has positive effect toward auditor changes.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Auditor Changes, Financial Disstress, Audit Opinion, Company Growth And Acounting Firm Size.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALIFATUR ROHMAH
Date Deposited: 07 Nov 2016 08:11
Last Modified: 07 Nov 2016 08:11
URI: http://eprints.ums.ac.id/id/eprint/47946

Actions (login required)

View Item View Item