Analisis Faktor-Faktor Yang Mempengaruhi Pergantian Kantor Akuntan Publik Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Deniandraini, Frika and , Drs. Eko Sugiyanto M.Si., (2015) Analisis Faktor-Faktor Yang Mempengaruhi Pergantian Kantor Akuntan Publik Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (NASKAH PUBLIKASI) NASKAH PUBLIKASI.pdf Download (375kB)
	PDF (HALAMAN DEPAN) 03. HALAMAN JUDUL.pdf Download (725kB)
	PDF (BAB I) 04. BAB I.pdf Download (269kB)
	PDF (BAB II) 05. BAB II.pdf Restricted to Repository staff only Download (244kB)
	PDF (BAB III) 06. BAB III.pdf Restricted to Repository staff only Download (444kB)
	PDF (BAB IV) 07. BAB IV.pdf Restricted to Repository staff only Download (287kB)
	PDF (BAB V) 08. BAB V.pdf Restricted to Repository staff only Download (56kB)
	PDF (DAFTAR PUSTAKA) 09. DAFTAR PUSTAKA.pdf Download (145kB)
	PDF (SURAT PERNYATAAN) 01. SURAT PERNYATAAN PUBLIKASI.pdf Restricted to Repository staff only Download (503kB)
	PDF (Lampiran) 10. LAMPIRAN.pdf Restricted to Repository staff only Download (461kB)

Abstract

ABSTRACT Substitution Public Accounting Firm (KAP) on companies in the Indonesia Stock Exchange (BEI) can occur because of a conflict of interest between the company (client) with KAP interests, or the interests of one party are not met. Several factors can trigger the change of KAP do like the change of new management, the company is experiencing financial difficulties, want to replace the larger the firm, and so forth. The purpose of this study was to determine the effect of going concern opinion, change of management, the auditor's reputation, financial difficulties to turn KAP in manufacturing companies. This research is empirical research using secondary data from the annual financial statements (annual report). The study population was all companies listed on the Indonesian Stock Exchange (BEI) from 2011-2013. Collecting data using purposive sampling method and acquired 34 companies as research samples. Data were analyzed using logistic regression analysis, feasibility test the model, the model fit, coefficient of determination, classification matrix model and test wald. Results from this study indicate that the going concern opinion variables have an influence on the turn of the public accounting firm in Indonesia. While the other variables examined in this study such as management changes, the reputation of auditors, financial difficulties do not affect the change of public accounting firms in Indonesia. Keywords: change of KAP, going concern opinion, change of management, the auditor's reputation, financial difficulties

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	change of KAP, going concern opinion, change of management, the auditor's reputation, financial difficulties
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Frika Deniandraini
Date Deposited:	03 Nov 2015 04:18
Last Modified:	23 Sep 2016 11:17
URI:	http://eprints.ums.ac.id/id/eprint/38115

Actions (login required)

View Item