Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Di Indonesia Untuk Berpindah Kantor Akuntan Publik (Studi Empiris Perusahaan Manufaktur Go Public Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2010-2014)

Saputra, Ganang Eka and , Drs. Atwal Arifin, Ak.,M.Si (2018) Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Di Indonesia Untuk Berpindah Kantor Akuntan Publik (Studi Empiris Perusahaan Manufaktur Go Public Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2010-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aim to test and analyses influence of commutation of management, audit opinion, financial distress, percentage of change of ROA, size measure of KAP, client size measure to decision of company in Indonesia to do commutation of KAP. This research population is entire manufacturing business which enlists in Indonesia Effect Exchange (BEI) start year 2010 until 2014. The intake of sample using by method of purposive sampling. Analyses technique data use descriptive analysis and analysis of regression logistics with prerequisite test cover overall model fit, Nagelkerke R Square, Goodness of Fit Test, model classification matrix, test Wald, and parameter estimation. Result of research indicate that audit opinion variable (OPINION), profitability, and size measure of KAP have an effect on to commutation of KAP while variable commutation of management (CEO), financial distress and client size measure do not have an effect on to expression commutation of KAP.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Commutation of management, audit opinion, financial distress, percentage of change of ROA, size measure of KAP, client size measure, and commutation of KAP
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	GANANG EKA SAPUTRA
Date Deposited:	15 Feb 2018 06:39
Last Modified:	15 Feb 2018 06:39
URI:	http://eprints.ums.ac.id/id/eprint/60412

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