Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Di Indonesia Melakukan Auditor Switching Tahun 2012-2014

Jayanti, Endah Tri and , Fauzan, SE, M.Si, Akt (2016) Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Di Indonesia Melakukan Auditor Switching Tahun 2012-2014. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to predict the effect of management changes, audit opinion, financial distress, change percentage of Return on Assets, public accountant firm’s size, client size of the tendency of auditor switching. In this study the type of data used is quantitative data with a population of 128 companies listed in Indonesia Stock Exchange in 2012-2014. The analytical method used is logistic regression analysis with sample totaling 26 companies were selected based on purposive sampling method for 3 periods. Based on the analysis it can be concluded that the management changes significant effect on the auditor switching, the audit opinion no significant effect auditor switching, the financial distress has no significant effect on the auditor switching, the change percentage of Return on Assets has no effect significantly to the auditor switching, the public accountant firm’s size does not have a significant effect on the auditor switching, and client size does not significantly influence the auditor switching. Key words: management changes, audit opinion, financial distress, change percentage of Return on Assets, public accountant firm’s size, client size, auditor switching.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	management changes, audit opinion, financial distress, change percentage of Return on Assets, public accountant firm’s size, client size, auditor switching.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ENDAH TRI JAYANTI
Date Deposited:	17 Feb 2016 05:14
Last Modified:	16 Dec 2016 11:37
URI:	http://eprints.ums.ac.id/id/eprint/41717

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