ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2012)

NIKMAH, Latifatun and RAHARDJO , Shiddiq Nur (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia. Some of past research about factors that influence auditor switching still shows different results. Therefore, another research needs to retest the theory of auditors switching. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange and continously published financial statements in 2008 – 2012. Based on purposive sampling method, samples obtained by 70 companies in the period 2008 – 2012 so obtained 350 data observations. Hypothesis in this research are tested by logistic regression analytical method. Research variable being used are Accounting Firm Size (KAP), Audit Opinion (OPINI), Management Turnover (CEO), Financial Distress (FD), Percentage Independent Commissioner (IDK), and Auditor Switching (SWITCH). The result of this research show that: (1) Accounting Firm Size has significant effect on Auditor Switching, (2) Audit Opinion does not have significant effect towards Auditor Switching, (3) Management Turnover does not have significant effect towards Auditor Switching, (4) Financial Distress has significant effect towards Auditor Switching, and finally (5) percentage independent commissioner does not have significant effect towards Auditor Switching

Item Type:Thesis (Undergraduate)
Additional Information:auditor switching, accounting firm size, audit opinion, management turnover, financial distress, and percentage independent commissioner
Uncontrolled Keywords:auditor switching, accounting firm size, audit opinion, management turnover, financial distress, and percentage independent commissioner
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43413
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 Jul 2014 08:56
Last Modified:22 Jul 2014 08:56

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