Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, Pergantian Manajemen, Dan Financial Distress Pada Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

Prasetyo, Agus Eko and , Shinta Permata S., SE, MM (2018) Pengaruh Ukuran Kantor Akuntan Publik, Opini Audit, Pergantian Manajemen, Dan Financial Distress Pada Auditor Switching (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of the size of the public accounting firm, audit opinion, management change and financial distress on the auditor switching. This study uses data derived from the annual reports of manufacturing companies in the period 2015-2017. Purposive sampling method is used to collect data and get 35 companies sampled. Data are tested using logistic regression methods. The results showed that the size of the public accounting firm and financial distress have no effect on the auditor switching. While audit opinion and management change have effect on auditor switching. Keywords: switching auditor, size of public accounting firm, audit opinion, change of management, and financial distress.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	switching auditor, size of public accounting firm, audit opinion, change of management, and financial distress.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	AGUS EKO PRASETYO
Date Deposited:	15 Nov 2018 07:33
Last Modified:	15 Nov 2018 07:33
URI:	http://eprints.ums.ac.id/id/eprint/69092

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