Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2011-2015

Saputro, Anindito Dimas and , Dr. Zulfikar, S.E., M.Si (2017) Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2011-2015. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to examine the factors that affect the auditor switching. Variables that considered to affect are management changes, audit opinion, financial distress, percentage ROA, KAP size, and client size. The populations in this study are all manufacturing companies listed in Jakarta Islamic Index, period 2011-2015. The methods used to determine sample is purposive sampling. Based on those criteria, 80 companies acquired during five years of observation. Data analysis technique used is logistic regression analysis. The results ofthis research indicate that the management changes firm does not affect the auditor switching with a significance level (α) 0.997>0.05. Audit opinion does not affect the auditor switching with a significance level (α) 0.999<0.05. Firm financial distress does not affect the auditor switching with a significance level (α) 1.000>0.05. Percentage ROA affect the auditor switching with a significance level (α) 0.040<0.05. KAP size does not affect the auditor switching with a significance level (α) 0,996>0,05. Client size does not affect the auditor switching with a significance level (α) 0,381>0,5.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	auditor switching, pergantian manajemen, opini audit, financial distress, persentase ROA, ukuran KAP, dan ukuran perusahaan klien.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANINDITO DIMAS SAPUTRO
Date Deposited:	19 Apr 2017 02:20
Last Modified:	19 Apr 2017 02:20
URI:	http://eprints.ums.ac.id/id/eprint/51934

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