Pengaruh Management Turnover, Financial Distress, Opini Audit, Ukuran KAP Dan Ukuran Perusahaan Terhadap Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015)

Ratnawati, Lina Febri and , Dr. Triyono, SE., M.Si. (2018) Pengaruh Management Turnover, Financial Distress, Opini Audit, Ukuran KAP Dan Ukuran Perusahaan Terhadap Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The objective of this research is to know influence of management turnover, financial distress, audit opinion, KAP size and company size to auditor switching.This research used quantitative method by using data of secondary seen manufacturing business annual report which enlist in Indonesia Stock Exchange (BEI). Population in this research is manufacturing business which enlists in Indonesia Stock Exchange (BEI) during period 2012-2015. Method gathering of sample use method of purposive sampling.The analyses which used logistic regression. Reason of usage of analyzer of logistic regression because variable of dependent have the character of dichotomy doing auditor switching and do not to do auditor switching.Based on the results of the analysis is known that audit opinion variables have a positive and significant impact on the occurrence of auditor switching. Meanwhile, variable managemen turnovert, client company size, financial distress and corporate growth does not support the occurrence of auditor switching.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: auditor switching, management turnover, audit opinion, company KAP and company size.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: LINA FEBRI RATNAWATI
Date Deposited: 06 Feb 2018 08:20
Last Modified: 06 Feb 2018 08:20
URI: http://eprints.ums.ac.id/id/eprint/59285

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