ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDITOR CHANGE PADA PERUSAHAAN INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

PERTIWI, Annisa Eka and SYAFRUDDIN, Muchamad (2018) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDITOR CHANGE PADA PERUSAHAAN INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to determine the factors that affect the auditor change, i.e opinion, management change, client size, subs, and growth. Samples consist of 105 firms listed in Indonesia Stock Exchange with the observation period of 2014-2016. Data processing and hyphotesis testing in this study use logistic regression analysis. The empiral result of this study show that management change and clientsize do not significantly affect on the auditor change, while opinion, subs, and growth that significantly influences the auditor change.

Item Type:Thesis (Undergraduate)
Additional Information:(Auditor change, Auditor switching, Auditors, Auditing)
Uncontrolled Keywords:(Auditor change, Auditor switching, Auditors, Auditing)
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:61822
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:10 Apr 2018 13:26
Last Modified:10 Apr 2018 13:26

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