ANALISIS FAKTOR – FAKTOR YANG MENDORONG PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) Studi Pada Perusahaan Publik di Indonesia Tahun 2007 - 2012

ARINTA, Khasaras Dara and ADIWIBOWO, Agustinus Santosa (2013) ANALISIS FAKTOR – FAKTOR YANG MENDORONG PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) Studi Pada Perusahaan Publik di Indonesia Tahun 2007 - 2012. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to know empirical evidence as for factors influencing auditor switching on company listed in Indonesia Stock Exchange. The factors to be analysised in this research in audit fees (FEE), audit opinion (OPINI), firm size (KAP), client size (LnTa), management turnover (CHM) and financial distress (DER). The data being used is from company which is listed in “Bursa Efek Indonesia” (BEI) in 2007 – 2012 period. Total sample in this research 510 companies using purposive sampling. Examinition of hypothesis conducted by using logistic regression. Results of this research are that auditor size and client size has significant effect on auditor switching. While other factors like audit opinion, client size, management turnover and financial distress do not have significant effect on auditor switching

Item Type:Thesis (Undergraduate)
Additional Information:switching auditors, audit fee, audit opinion, firm size, client size, management turnover, financial distress
Uncontrolled Keywords:switching auditors, audit fee, audit opinion, firm size, client size, management turnover, financial distress
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40460
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:19 Nov 2013 10:22
Last Modified:19 Nov 2013 10:22

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