Pengaruh Ukuran Perusahaan, Opini Audit, Pergantian Manajemen, Ukuran Kap, Audit Tenure, dan Financial Distress terhadap Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

Vegita Yanko, Meirika and , Dr. Fatchan Achyani, SE, M.Si (2019) Pengaruh Ukuran Perusahaan, Opini Audit, Pergantian Manajemen, Ukuran Kap, Audit Tenure, dan Financial Distress terhadap Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze of company size, audit opinion, change of management, KAP size, audit tenure and financial distress to the auditor switching on manufacturing companies listed in Indonesia Stock Exchange in 2014-2017 period. The sampling method used to determine the sample in this research is purposive sampling. Total sample 76 companies with time series analysis, so the total sample are 304. The analytical method used is logistic regression analysis. The result of this research indicate that audit tenure significantly influence auditor switching, while the company size, audit opinion, change of management, KAP size, and financial distress has no significant effect on auditor switching.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	auditor switching, company size, audit opinion, change of management, KAP size, audit tenure, and financial distress
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MEIRIKA VEGITA YANKO
Date Deposited:	06 Mar 2019 03:12
Last Modified:	06 Mar 2019 03:12
URI:	http://eprints.ums.ac.id/id/eprint/71756

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