FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN PERGANTIAN AUDITOR SECARA VOLUNTARY

PRADIPTA, Randi Pujas and SEPTIANI , Aditya (2014) FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN PERGANTIAN AUDITOR SECARA VOLUNTARY. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
146Kb

Abstract

This research aimed to test the influence of audit opinion, changes in management, size of the client, complexity, client firm’s growth on the voluntary auditor switching. The voluntary auditor switching would perform many problems, because it was happen in out of regulation that has been taken. Data collecting in this research used a purposive sampling of Manufacture Company that was registered on the Indonesia Stock Exchange (BEI) in 2010 until 2012. This research used 31 manufacture companies that were used as sample firms. Logistic regression in this research was used to test the hypothesis. The results of this research showed that the independent variables that influenced the voluntary auditor switching was the change in management. Besides that, the other independent variables that weren’t influence on the voluntary auditor switching were the audit opinion, the size of client, the complexity and the client firm’s growth

Item Type:Thesis (Undergraduate)
Additional Information:Auditor Switching, Voluntary, Audit Opinion, Change in Management, Size of Client, Complexity, and Client Firm’s Growth
Uncontrolled Keywords:Auditor Switching, Voluntary, Audit Opinion, Change in Management, Size of Client, Complexity, and Client Firm’s Growth
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43425
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 Jul 2014 10:38
Last Modified:23 Jul 2014 10:38

Repository Staff Only: item control page