Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Melakukan Auditor Switching Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2009-2012

Mardiyana, Erna and , Fauzan S.E, Ak, M.si (2016) Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Melakukan Auditor Switching Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2009-2012. Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (NASKAH PUBLIKASI) publikasi NEW.pdf Download (1MB)
	PDF (HALAMAN DEPAN) HALAMAN DEPAN.pdf Download (1MB)
	PDF (BAB I) BAB I.pdf Download (240kB)
	PDF (BAB II) BAB II.pdf Restricted to Repository staff only Download (383kB) | Request a copy
	PDF (BAB III) BAB III.pdf Restricted to Repository staff only Download (353kB) | Request a copy
	PDF (BAB IV) BAB IV.pdf Restricted to Repository staff only Download (419kB) | Request a copy
	PDF (BAB V) BAB V.pdf Restricted to Repository staff only Download (198kB) | Request a copy
	PDF (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf Restricted to Repository staff only Download (143kB) | Request a copy
	PDF (LAMPIRAN) LAMPIRAN.pdf Restricted to Repository staff only Download (587kB) | Request a copy
	PDF (PERNYATAAN PUBLIKASI ILMIAH) surat pernyataan pdf new.pdf Restricted to Repository staff only Download (776kB) | Request a copy

Abstract

This research aimed to know the factors that influence companies in Indonesia to do such auditor switching. Variables that used in this research are audit opinion, management changes, public accountant firm’s size, client size, financial distress, and auditor switching. The population is all companies listed in Indonesian stock exchange in the period 2009-2012. Based on method purposive sampling, research sample total is 120 companies. Hypothesis in this research are tested by logistics regression. The results of this research can be concluded that the management changes, public accountant firm’s size and client size effect auditor switching . On the other hand, other variables in this research such as audit opinion, financial distress do not have effect on company decision to do auditor switching. Keyword : audit opinion, management changes , public accountant firm’s size, client size, financial distress, and auditor switching

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	opini audit, perubahan manajemen, ukuran akuntan perusahaan publik, ukuran klien, financial distress, dan auditor switching
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ERNA MARDIYANA
Date Deposited:	02 May 2016 05:57
Last Modified:	02 May 2016 05:57
URI:	http://eprints.ums.ac.id/id/eprint/43250

Actions (login required)

View Item