Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan dalam Melakukan Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar BEI Tahun 2012-2015)

Atho’illah, Amna and -, Dra. Nursiam, MH., Ak.,CA (2018) Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan dalam Melakukan Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar BEI Tahun 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Thisresearch purposed to give empirical evidence about influence audit opinion, KAP size, management change, growth company and financial distress to auditor switching. Population of this research is company manufacture registered in the Bursa Efek Indonesia on the 2012-2015. Sample is determined with method purposive sampling, so obtained 31 companies manufacture by amount of research data 124 samples. Analysis tool uses is logistic regression with program Statistical Package for Social Sciences (SPSS) Ver. 20. The result of this research shows variable of change management influence significant of auditor switching. While opinion audit, KAP size, growth company and financial distress not influence to auditor switching. Keyword : opinion audit, KAP size, management change, growth company, financial distress, auditor switching.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: opinion audit, KAP size, management change, growth company, financial distress, auditor switching.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: AMNA ATHOILLAH
Date Deposited: 09 Nov 2018 08:54
Last Modified: 09 Nov 2018 08:55
URI: http://eprints.ums.ac.id/id/eprint/68260

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