Pengaruh Pergantian Manajemen, Opini Audit, Financial Distress, Audit Fee, Ukuran Kap Dan Ukuran Perusahaan Klien Terhadap Pergantian KAP (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2015)

Khoirullina, Winda and , Drs. Suyatmin Waskito Adi, M.Si (2018) Pengaruh Pergantian Manajemen, Opini Audit, Financial Distress, Audit Fee, Ukuran Kap Dan Ukuran Perusahaan Klien Terhadap Pergantian KAP (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to predict the effect of manajemen change, audit opinion, financial distress, audit fee, public accountant firm`s size, the client size on auditor changes. In this study the type of data used is quantitative data with apopulation of 205 companies listed in Indonesia Stock Exchange in 2011-2015. The analytical method used is logistic regression analysis with sampel totaling 41 companies wera selected based on purposive sampling method for 5 period. Based on the analysis is it can be cancluded that the management changes no significant effect on the auditor change, the audit opinion significant effectauditor Changes, the financial distress has no signification effect on the auditor changes, the audit fee has no signification effect on the auditor changes, the public accountant firm`s size has no signification effect on the auditor changes, and the client size no signification effect on the auditor changes.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: manajemen change, audit opinion, financial distress, audit fee, public accountant firm`s size, the client size on auditor changes.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WINDA KHOIRULLINA
Date Deposited: 07 Feb 2018 06:30
Last Modified: 07 Feb 2018 06:30
URI: http://eprints.ums.ac.id/id/eprint/59416

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