Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Perusahaan Manufaktur Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2014)

Haryanto, Diana Nuariaeny and , Eny Kusumawati, S.E,. M.M,. Akt (2018) Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Perusahaan Manufaktur Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of change management, client company size, financial distress, audit opinion, corporate growth and corporate complexity to the auditor switching. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2011-2014. The sampling technique was purposive sampling which resulted in a sample of 79 companies. Methods of data analysis using descriptive statistical analysis and logistic regression analysis. Based on the results of the analysis is known that audit opinion variables and corporate complexity have a positive and significant impact on the occurrence of Auditor Switching. Meanwhile, variable change of management, client company size, financial distress and corporate growth does not support the occurrence of Auditor Switching.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Auditor Switching, change of management, audit opinion, company growth, and company complexity.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DIANA NUARIAENY HARYANTO
Date Deposited:	07 Feb 2018 01:11
Last Modified:	07 Feb 2018 01:11
URI:	http://eprints.ums.ac.id/id/eprint/59273

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