Pengaruh Pergantian Manajemen, Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien, Dan Ukuran Kap Terhadap Auditor Switching (Studi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016 )

, Karina and , Dr.Erma Setyawati, Ak.,MM (2018) Pengaruh Pergantian Manajemen, Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien, Dan Ukuran Kap Terhadap Auditor Switching (Studi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016 ). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The research aims to analyze the effect of change of management, audit opinion, financial distress, company growth, and KAP size towards auditor switching of real estate and property companies listed on the Indonesia S tock Exchange in the period 2012 - 2016. This research has 23 data of real estate and property companies with total observation of 107 research samples obtained by purposive sampling method. The data analysis technique used is logistic regression analysis. The results of this study indicate that KAP size significantly influence of auditor switching, while the change of management, opinion audit, financial distress, company growth has no significant effect on auditor switching. Keywords: Auditor Switching, Change of Management, Audit Opinion, Financial Distress, Company Growth, and KAP Size.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Auditor Switching, Pergantian Manajemen, Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien, dan Ukuran KAP
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: KARINA
Date Deposited: 14 Aug 2018 02:03
Last Modified: 14 Aug 2018 02:03
URI: http://eprints.ums.ac.id/id/eprint/66204

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