Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Melakukan Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016)

Computri, Febrina Faila and , Drs. Eko Sugiyanto, M.Si (2018) Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Melakukan Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aim of this study is to analyze the factors that influence auditor switching. The variables that are suspected to influence are auditor’s opinion, KAP size, client company size, management change, and financial distress. Populations of this study are all manufacturing companies listed in Bursa Efek Indonesia (BEI), period 2014-2016. The methods used to determine sample is purposive sampling. Based on those criteria, 98 companies acquired during three years of observation. Data analysis used logistic regression analysis. The result of this study indicate that auditor opinion, kap size, and the change of management have a significant effect on the auditor switching. While, the size of the client company and financial distress did not significantly affect the auditor switchung.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: auditor switching, auditor opinion, KAP size, client company size, change of management, and financial distress
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FEBRINA FAILA COMPUTRI
Date Deposited: 11 Apr 2018 09:25
Last Modified: 25 Nov 2019 02:08
URI: http://eprints.ums.ac.id/id/eprint/61973

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