ANALISIS HUBUNGAN AUDITOR – KLIEN : FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Pada Perusahaan Sektor Manufaktur Di Indonesia)

SIHOMBING, Maida Mutiara and LAKSITO, Herry (2012) ANALISIS HUBUNGAN AUDITOR – KLIEN : FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Pada Perusahaan Sektor Manufaktur Di Indonesia). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
1923Kb

Abstract

This research aims to analyze the effect of audit firm size, client size, client growth rate, financial distress, audit tenure, board of commissioners, and audit opinion on auditor switching in Indonesia. Some of past researches about auditor switching shows different results. Because of that, another research needs to be done to verify theory of auditor switching. Data collecting method which used in this research is method purposive sampling, that based on the objectives of research. Based on method purposive sampling, research sample total is 150 manufacturing companies which is listed in “Bursa Efek Indonesia” (BEI) in 2008-2010 period. Hypothesis in this research are tested by logistics regression analytical method in SPSS 16 software. Result of this research shows that variables having which significantly effect the auditor switching are audit tenure. On the other hand, other variables in this research like audit firm size, client size, client growth rate, financial distress, board of commissioners, and audit opinion do not have significant effect on company decision to do auditor switching.

Item Type:Thesis (Undergraduate)
Additional Information:Auditor Switching, Audit Firm Size, Client Size, Client Growth Rate, Financial Distress, Audit Tenure, Board Of Commissioners, Audit Opinion
Uncontrolled Keywords:Auditor Switching, Audit Firm Size, Client Size, Client Growth Rate, Financial Distress, Audit Tenure, Board Of Commissioners, Audit Opinion
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35299
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 May 2012 08:55
Last Modified:23 May 2012 08:55

Repository Staff Only: item control page