Andreansah, Bima and , Fauzan, S.E., Ak.,Msi. (2018) Pengaruh Ukuran Kap, Opini Audit, Pergantian Manajemen, Financial Distress, Dan Ukuran Perusahaan Klien Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur dan Perusahaan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Purpose of the research was to know effect of public accountant office size, audit opinion, management change, financial distress and company size of clients on auditor switching. The research was quantitative one. Population of the research was manufacturing and non-manufacturing companies registered in the Indonesia stock exchange (BEI) of 2014-2016. Data of the research was analyzed by using logistic regression analysis. Sample was 29 companies taken by using purposive sampling for three periods. Based on result of analysis, it can be concluded that audit opinion had significant and positive effect on auditor switching. Further, other variables of the research such as size of public accountant office, management change, financial distress and company size of client had no significant effect on auditor switching.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Public accountant office size, audit opinion, management change, financial distress, company size of client, auditor switching |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | BIMA ANDREANSAH |
| Date Deposited: | 12 Apr 2018 09:43 |
| Last Modified: | 12 Apr 2018 09:43 |
| URI: | http://eprints.ums.ac.id/id/eprint/62202 |
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