Ravenda, Reffri Henggar and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2017) Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aim to analyses influence of audit opinion, management commutation, KAP measure, client company measure, and financial distress to auditor switching at manufacturing company which enlist in BEI year 2013-2015. This research use descriptive quantitative research type with method of purposive sampling. The population and sample which used in this research is manufacturing company which enlist in BEI year 2013-2015 amounting to 69 annual financial statement. The data analysesmethodused is descriptive statistic and regresi logistics analyses. The result of from this research indicate that;(1) Audit opinion don’t have an effect on to auditor switching, (2) Management commutation have an effect on to auditor switching, (3) Size measure of KAP don’t have an effect on to auditor switching, (4) Size measure company of client have an effect on to auditor switching, and (5) Financial distress have an effect on to auditor switching.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Opini audit, pergantian manajemen, ukuran KAP, ukuran perusahaan klien, financial distress, auditor switching |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | REFFRI HENGGAR RAVENDA |
| Date Deposited: | 26 Oct 2017 04:46 |
| Last Modified: | 26 Oct 2017 04:46 |
| URI: | http://eprints.ums.ac.id/id/eprint/56541 |
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