Ardianto, Taufik Danar and , Dra. Rina Trisnawati, Ak, M.Si, Ph.D (2018) Pengaruh Opini Audit, Ukuran KAP, Pergantian Manajemen, Financial Distress, dan Profitabilitas Terhadap Voluntary Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aimed to analyze the effect of the audit opinion, size of public accounting firm, management change, financial distress, and profitability of the company to the auditor switching on manufacturing companies listed in Indonesia Stock Exchange 2013-2017 period. The variables used in this research is the audit opinion, size of public accounting firm, management change, financial distress, profitability, and auditor switching. The population of the sample is manufacturing companies listed in Indonesia Stock Exchange 2013-2017 period. Sample were determined using purposive sampling method. The research had 155 samples from 32 companies. Data analysis technique used is the logistic regression analysis. The results of this research indicate that the audit opinion does not affect the auditor switching with a significance level (α) 0,671 > 0,05. Size of public accounting firm does not affect the auditor switching with a significance level (α) 0,052 > 0,05. Mangement change does not affect the auditor switching with a significance level (α) 0,953 > 0,05. Finansial distress does not affect the auditor switching with a significance level (α) 0,059 > 0,05. The profitability affect the auditor switching with a significance level (α) 0,034 < 0,05.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | This research aimed to analyze the effect of the audit opinion, size of public accounting firm, management change, financial distress, and profitability of the company to the auditor switching on manufacturing companies listed in Indonesia Stock Exchange 2013-2017 period. The variables used in this research is the audit opinion, size of public accounting firm, management change, financial distress, profitability, and auditor switching. The population of the sample is manufacturing companies listed in Indonesia Stock Exchange 2013-2017 period. Sample were determined using purposive sampling method. The research had 155 samples from 32 companies. Data analysis technique used is the logistic regression analysis. The results of this research indicate that the audit opinion does not affect the auditor switching with a significance level (α) 0,671 > 0,05. Size of public accounting firm does not affect the auditor switching with a significance level (α) 0,052 > 0,05. Mangement change does not affect the auditor switching with a significance level (α) 0,953 > 0,05. Finansial distress does not affect the auditor switching with a significance level (α) 0,059 > 0,05. The profitability affect the auditor switching with a significance level (α) 0,034 < 0,05. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | TAUFIK DANAR ARDIANTO |
| Date Deposited: | 17 Nov 2018 02:33 |
| Last Modified: | 17 Nov 2018 02:33 |
| URI: | http://eprints.ums.ac.id/id/eprint/69185 |
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