Analisis Faktor-Faktor yang Mempengaruhi Public Accountant Firm Switching Secara Voluntary (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2014-2016)

Rosa, Ridha Elya and , Drs. Muhammad Abdul Aris, M.Si (2018) Analisis Faktor-Faktor yang Mempengaruhi Public Accountant Firm Switching Secara Voluntary (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of management change, financial distress, audit opinion, KAP size, change in ROA on public accountant firms in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The approach used in this study is a quantitative approach. The number of samples used is 264 companies. This study uses a purposive sampling method. The data analysis technique used is Logistic Regression. The results of this study indicate that management change variables and KAP size have a significant effect on the public accountant firm, while financial distress variables, audit opinions, changes in ROA do not affect the public accountant firm

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	management change, financial distress, audit opinion, KAP size, change in ROA, public accountant firm.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RIDHA ELYA ROSA
Date Deposited:	14 Nov 2018 09:48
Last Modified:	14 Nov 2018 09:48
URI:	http://eprints.ums.ac.id/id/eprint/68997

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