Pengaruh opini audit, financial distress, pertumbuhan perusahaan klien, ukuran kap dan ukuran klien Terhadap auditor switching (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)

Setyawati, Nesa Agustina and , Fauzan, SE, M.Si, Akt. (2017) Pengaruh opini audit, financial distress, pertumbuhan perusahaan klien, ukuran kap dan ukuran klien Terhadap auditor switching (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aim to analyses influence of audit opinion, financial distress, company growth, KAP measure, and client company measure to auditor switching at manufacturing company which enlist in BEI year 2013-2015. This research use descriptive quantitative research type with method of purposive sampling. The population and sample which used in this research is manufacturing companies which enlist in BEI year 2013-2015 amounting to 63 annual financial statements. The data analyses method used is descriptive statistic and logistics regression analyses. Pursuant the result of data analyses can be concluded that, audit opinion don’t have an effect on to auditor of switching, financial distress have an effect on to auditor of switching, company growth have an effect on to auditor of switching, KAP measure don’t have an effect on to auditor of switching, and client company measure have an effect on to auditor of switching.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Audit opinion, financial distress, company growth, KAP measure, client measure, auditor switching.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NESA AGUSTINA SETYAWATI
Date Deposited: 08 Nov 2017 07:08
Last Modified: 08 Nov 2017 07:08
URI: http://eprints.ums.ac.id/id/eprint/57323

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