Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perbankan Syariah Di Indonesia Periode 2012-2016

Rizki Meidiana, Shahnaz and , Dr. Zulfikar, S.E., M.Si (2018) Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perbankan Syariah Di Indonesia Periode 2012-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the factors which influence the auditor switching on Islamic banking in Indonesia In the period 2012-2016. The variables used in this research are financial distress, the size of Public Accounting Firm, audit opinion, tenure audit, and the board of commissioners of syariah changes, The population in this research is all Public Syariah Bank and Syariah Business Unit in Indonesia years 2012 to 2016 with the amount 34 syariah bank. The method to determine the sampel was received by purposive sampling method of 24 syariah bank in five years, the total data are 104 sampel because there is 16 datas have outliered to pass from Hosmer and Lemeshow’s Goodness of Fit Test.. Data analyze technique which is used this research is logistic regression analysis, The result indicates that audit opinion and tenure audit have influence on auditor switching, while financial distress, the size of Public Accounting Firm, and the board of commissioners of syariah changes have no influence on auditor switching. Keywords: Auditor Switching, Financial Distress, The Size of Public Accounting Firm, Audit Opinion, Tenure Audit, and The Board of Commissioners of Syariah Changes.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Auditor Switching, Financial Distress, The Size of Public Accounting Firm, Audit Opinion, Tenure Audit, and The Board of Commissioners of Syariah Changes.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SHAHNAZ RIZKI MEIDIANA
Date Deposited:	12 Apr 2018 03:00
Last Modified:	12 Apr 2018 03:00
URI:	http://eprints.ums.ac.id/id/eprint/62121

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