Pengaruh Ukuran Kap, Opini Audit, Dan Profitabilitas Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015)

Septyawan, Ary Hendra and , Fauzan SE, M.si, CA, Ak. (2017) Pengaruh Ukuran Kap, Opini Audit, Dan Profitabilitas Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to examine the effect of the size of public accounting firm, audit opinion, and profitability on auditor switching. The research was conducted on manufacturing companies listed in Indonesia Stock Exchange 2010-2015 period. The population of the sample is manufacturing companies listed in Indonesia Stock Exchange 2010-2015 period. Determination of sample, using a purposive sampling method. The study had 126 samples from 21 companies. The data analysis was using multiple linear regressions analysis. The analysis showed that the size of public accounting firm affect the auditor switching. Audit opinion and profitability does not affect auditor switching. Key words : The size of public accounting firm, Audit opinion, Profitability, Auditor switching

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Ukuran KAP, Opini Audit, Profitabilitas, Auditor Switching
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ARY HENDRA SEPTYAWAN
Date Deposited:	04 Feb 2017 08:13
Last Modified:	04 Feb 2017 08:13
URI:	http://eprints.ums.ac.id/id/eprint/49085

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