FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2013)

SUSANTI, Silviana Ika and DALJONO, Daljono (2014) FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study is to examine the influence of management change, financial distress, client’s size, auditor’s size, audit opinion and audit delay on auditor switching in Indonesia. This topic was chosen because many companies in Indonesia switch the auditor voluntarily and it’s not accordance in government regulations. The population in this study consists of manufactured listed firms in Indonesia Stock Exchange in the period of 2011-2013. Sampling method used in this study is purposive sampling. A total sample during three years observation is about 99 samples firm. Hypothesis in this research are tested by logistic regression analysis on SPSS 20. The empirical result of this study show that auditor’s size (NBFOUR) and audit delay (AUDELAY) have influenced on auditor switching. While management change (CHANGE), financial distress (FINDIS), client’s size (SIZE) and audit opinion (OPINI) have no significant influence to auditor switching.

Item Type:Thesis (Undergraduate)
Additional Information:auditor switching, management change, financial distress, client’s size, auditor size, audit opinion, audit delay
Uncontrolled Keywords:auditor switching, management change, financial distress, client’s size, auditor size, audit opinion, audit delay
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45017
Deposited By:INVALID USER
Deposited On:27 Jan 2015 10:08
Last Modified:27 Jan 2015 10:08

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