STEPHANIE, Jessica and PRABOWO, Tri Jatmiko Wahyu (2017) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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Abstract
The aim of this study is to find determinant factors of auditor switching among manufacturing companies. 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 manufacturing companies that listed in Indonesia Stock Exchange, period 2011-2015. The methods used to determine sample is purposive sampling. The analysis showed that client size is significantly influence auditor switching, while change in management, audit quality, financial distress, qualified opinion and audit fee are not.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Auditor switching, Client Size, Change in Management, Audit Quality, Qualified Opinion, Financial Distres, Audit Fee. |
| Uncontrolled Keywords: | Auditor switching, Client Size, Change in Management, Audit Quality, Qualified Opinion, Financial Distres, Audit Fee. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| ID Code: | 54777 |
| Deposited By: | INVALID USER |
| Deposited On: | 14 Jul 2017 13:58 |
| Last Modified: | 14 Jul 2017 13:58 |
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