FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI 2008-2013)

LUMBANTOBING, Yuvita Chantri and SUDARNO, Sudarno (2015) FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI 2008-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The reseacrh aims to knows empirical evidence all factors influencing auditor switching on company sector non finance listed in Indonesia Stock Exchange in 2008-2013 period. The determinant factors are analysized using many proxy such as CEO turnover (CEO), audit opinion (OPINI), clients size (LnTA), financial distress (DER) and company growth(ΔS). The population of this research is company sector non finance which is listed in “Bursa Efek Indonesia” (BEI) during period 2008-2013. Sampling is conducted based on method which used in this research is method purposive sampling, that based in criteria has been determined research hypothesis are tested by logistic regression analytical method. Result indicates that variables which have significantly effect to the voluntary auditor switching is only client size. Variables like CEO turnover, audit opinion, financial distress and company growth have no significant effect to voluntary auditor switching.

Item Type:Thesis (Undergraduate)
Additional Information:voluntary auditor switching, CEO turnover, audit opinion, client size, financial distress and company growth.
Uncontrolled Keywords:voluntary auditor switching, CEO turnover, audit opinion, client size, financial distress and company growth.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45741
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:03 Jun 2015 10:11
Last Modified:03 Jun 2015 10:11

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