Pengaruh Opini Auditor, Ukuran KAP, Pergantian Manajemen, Financial Distress, dan Audit Fee Terhadap Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Nurvista, Gamma Yuni and , Wahyono, Drs, Ak, MA. (2017) Pengaruh Opini Auditor, Ukuran KAP, Pergantian Manajemen, Financial Distress, dan Audit Fee Terhadap Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Auditor switching is an auditor or public accounting firm transfer perfomed by a company which aim to maintain auditor’s objectivity and indipendence and public trust due to a long period of engagement. There are many factors that can affect the auditor switching. The aim of this research is to examine the influence of auditor opinion (DOPINION), public accounting firm size (DKAP), management change (DCHANGE), financial distress (DFD), and audit fee (DFEE) to the auditor switching. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange and continously publish financial statement in 2011-2015. Based on the purposive sampling method, the sample obtained by 15 companies in the period 2011-2015 so obtained 75 observed data. Data that has been collected is analyzed by using logistic regression analysis. The result of this research shows that auditor opinion has no effect on auditor switching, public accounting firm size has no effect on auditor switching, management changes has an effect on auditor switching, financial distress has no effect on auditor switching, and audit fee has an effect on auditor switching.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Auditor Opinion , Public accounting firm size, Change of management, Financial distress, Audit fee .
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: GAMMA YUNI NURVISTA
Date Deposited: 07 Nov 2017 04:31
Last Modified: 07 Nov 2017 04:31
URI: http://eprints.ums.ac.id/id/eprint/57086

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