Amalia, Farhanah and -, Dra. Rina Trisnawati. M.Si., Ak., Ph.D. (2020) Pengaruh Faktor-faktor Pergantian Kantor Akuntan Publik (KAP) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study purposes to determine the effect of auditor reputation, management change, going concern opinion, and financial distress to KAP switching on manufacturing companies listed on the Indonesia Stock Exchange. Population on this study are manufacturing companies which listed on Indonesia Stock Exchange obtained 21 manufacturing companies for 3 years by using purposive sampling method. The data which this study using is secondary data of annual financial reports from each sample of manufacturing companies in 2016-2018. The data analysis technique which this study used is logistic regression method. the result of this study indicate that only management change has an effect on KAP switching, while auditor reputation, going concern opinion and fincancial distress has not effect on KAP switching.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | Auditor Reputation, Management Change, Going Concern Opinion, Financial Distress, KAP Switching |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | FARHANAH AMALIA |
Date Deposited: | 04 Aug 2020 03:53 |
Last Modified: | 04 Aug 2020 03:53 |
URI: | http://eprints.ums.ac.id/id/eprint/84042 |
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