FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2008-2012)

DWIYANTI, R Meike Erika and SABENI, Arifin (2014) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2008-2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
808Kb

Abstract

This study aimed to examine the factors that affect the auditor switching voluntarily. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees. The populations in this study are all companies listed in Indonesia Stock Exchange, period 2008-2012. The methods used to determine sample is purposive sampling. The criteria are companies which switching auditor not due to regulation No. 17/PMK.01/2008 and firm serving the complete financial statements and accessible. Based on those criteria, 230 companies acquired during five years of observation. The analysis showed that change in management, qualified opinion, company size, audit quality and financial distress significantly influence auditor switching, while audit fee not

Item Type:Thesis (Undergraduate)
Additional Information:Auditor switching, Voluntary, Indonesia Stock Exchange, Purposive Sampling
Uncontrolled Keywords:Auditor switching, Voluntary, Indonesia Stock Exchange, Purposive Sampling
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43653
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Sep 2014 13:33
Last Modified:05 Sep 2014 13:33

Repository Staff Only: item control page