Analisis Faktor Yang Mempengaruhi Perusahaan Melakukan Auditor Switching Di Indonesia (Studi Empiris pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia Periode 2012-2016)

Rohmawati, Tika and , Fauzan, SE, M.Si, Ak. (2018) Analisis Faktor Yang Mempengaruhi Perusahaan Melakukan Auditor Switching Di Indonesia (Studi Empiris pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia Periode 2012-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the Factors Affecting Companies Perform Switching Auditors in Indonesia period 2012-2014. The variables used in this study are audit opinion, change of management, company size, KAP size, financial distress, and profitability of the company. The population of this study are real estate and property companies listed on the Indonesia Stock Exchange in the period 2012-2016. The method to determine the sample is done by using purposive sampling method. Based on these criteria, obtained 39 and obtained the total sample research is 195 corporate financial statements for five years of observation. The research method used is empirical study with descriptive research type. Data analysis technique used is logistic regression analysis (logistic regression). The results of this study indicate that audit opinion and financial distress significantly influence switching auditors, while the change of management, firm size, KAP size, corporate profitability has no significant effect on auditors switching.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Switching Auditor, Audit Opinion, Change of Management, Company Size, KAP Size, financial distress, and profitability of the company.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TIKA ROHMAWATI
Date Deposited:	07 Feb 2018 06:47
Last Modified:	07 Feb 2018 06:47
URI:	http://eprints.ums.ac.id/id/eprint/59580

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