Faktor-Faktor yang Mempengaruhi Auditor Switching Secara Voluntary (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016

Istiqomah, Norma Devi and -, Dra. Rina Trisnawati, M.Si., Akt., Ph.D (2018) Faktor-Faktor yang Mempengaruhi Auditor Switching Secara Voluntary (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Auditor switching is a change of public accountant who performed by a company. There are several company do a voluntary auditor switching outside the rule of auditor switching KMK No. 359/KMK.06/2003 which has been revised to be PMK No.17/PMK.01/2008. This research aims to examine about the factors that affect companies do auditor switching. Variables are used in this research is management changes, audit opinion, KAP size, client size, and financial distress. The data used in this research is the financial statement of manufacturing company listed on the Indonesian Stock Exchange (BEI) on 2012-2016. Data collecting method which used in this research is method purposive sampling that basic on criteria. Based on method purposive sampling, total sample is as much as 38 company. Hypothesis in this research are tested by logistic regression analytical method. The result of this research indicate that the independent variables that affect the voluntary auditor swiching is audit opinion. While the other independent variables such as management changes, KAP size, client size, and financial distress doesn’t affect the voluntary auditor switching.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	auditor switching, pergantian manajemen, opini audit, ukuran KAP, ukuran perusahaan klien, dan financial distress.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NORMA DEVI ISTIQOMAH
Date Deposited:	17 Jul 2018 03:51
Last Modified:	17 Jul 2018 03:51
URI:	http://eprints.ums.ac.id/id/eprint/63444

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