ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

ADITYAWATI, Patralia and JANUARTI, Indira (2011) ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA. Undergraduate thesis, Universitas Diponegoro.

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Abstract

Period of audit tenure between auditor and its client have impact to auditor independency. One of the fomentation remain to be objective is to have audit rotation. This auditor rotation is related with company action to do auditor switching. Some former research show different research each other. This research aims to analyze and to get empirical proof concerning factors that might influence auditor switching in Indonesia. Used factors for example, audit opinion, auditor size, client size, institutional ownership and financial distress. Population of this research are manufacturing companies which are listed in “Bursa Efek Indonesia” (BEI) in the year 2003-2009. Total sample in this research are 276 companies using purposive sampling. Examination of hypothesis conducted by using Logistic Regression in SPSS 16 software. Result of this research is that auditor size has significant effect on auditor switching at manufacturing company in Indonesia. While other factors like audit opinion, client size, institutional ownership, financial distress, do not have significant effect to auditor switching at manufacturing company in Indonesia.

Item Type:Thesis (Undergraduate)
Additional Information:auditor switching, audit tenure, auditor independency, auditor rotation.
Uncontrolled Keywords:auditor switching, audit tenure, auditor independency, auditor rotation.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:28760
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jul 2011 09:14
Last Modified:29 Jul 2011 09:14

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