Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching

Aljousa, Muhammad Husyam and , Drs. Suyatmin Waskito Adi, M.Si (2020) Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research is aimed to analyses the factors that affect to auditor switching of the manufacture companies. This research used quantitative method. The respondent of the research were all of the populations of the manufacture companies. There are many characters of manufacture companies ; registered on Indonesia Stock Exchange on 2013 – 2017 in succession, reported the financial conditions in rupiah, did the auditor switching during 2013 – 2017 and presented the finance information about CEO (Chief Executive Officer), showed the opinion about audit that given by auditors, total of assets, total of debts, total of equities, ROA (Return Of Asset) and KAP. The result of this research showed that auditor switching in manufacture companies have a potential factor. That factor is DER (Debt to Equity Ratio). While the other factors have no affect.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	auditor switching, DER (debt to equity ratio), roa (return of asset)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MUHAMMAD HUSYAM ALJOUSA
Date Deposited:	28 Feb 2020 02:21
Last Modified:	28 Feb 2020 02:21
URI:	http://eprints.ums.ac.id/id/eprint/82121

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