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UEU » Undergraduate Theses » Akuntansi
Posted by [email protected] at 20/10/2015 16:30:40  •  880 Views


ANALISIS FAKTOR � FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (STUDI EMPIRIS PADA EMITEN MANUFAKTUR DI BEI TAHUN 2007-2011)

FACTORS ANALYSIS THAT INFLUENCE AUDITOR SWITCHING

Created by :
DENI SAPUTRO ( 2009-12-061 )



Subjectauditor
pergantian
perusahaan manufaktur
Alt. Subject auditor
switching
manufacturing company
KeywordAuditor Switching
ukuran KAP
persentase perubahan OPM
pergantian manajemen
pertumbuhan total aset

Description:

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pergantian auditor (auditor switching) perusahaan manufaktur di Indonesia setelah diberlakukannya peraturan mandatori. Variabel bebas yang diambil adalah ukuran KAP, persentase perubahan OPM, Pergantian manajemen, pertumbuhan total asset. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), periodesasi penelitian ini mencakup data laporan keuangan tahunan 2007-2011. Sedangkan sampel penelitian ini adalah 41 dari tahun 2007- 2011. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Uji Asumsi Klasik yang terdiri dari Uji Multikolinearitas dan Uji Auto Korelasi dan untuk Uji Hipotesis yang digunakan adalah Uji Overal Model Fit, Nagelkerke R Square, Hosmer and Lemeshow ( uji simultan atau uji F), dan Uji Wald (uji parsial atau uji T). Hasil penelitian menunjukkan bahwa variabel bebas ukuran KAP, persentase perubahan OPM, pergantian manajemen, pertumbuhan total asset dalam penelitian ini tidak terdapat pengaruh secara signifikan terhadap kemungkinan pergantian auditor (auditor switching).


Alt. Description

This study aims to determine the factors that affect change auditors (auditor switching) manufacturing company in Indonesia after the enactment of mandatory regulation. The independent variable is a measure taken by KAP, the percentage change in OPM, management turnover, growth in total assets. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI), periodization of this study include the annual financial statement data from 2007 to 2011. While the study sample was 41 from the year 2007-2011. The sampling method used was purposive sampling technique. The method of data analysis used in this study is a classic assumption test consists of multicolinearity test and test Auto Correlation and for Hypothesis Testing is used Overal Test Model Fit, Nagelkerke R Square, Hosmer and Lemeshow (simultaneous test or F test), and Test Wald (partial test or a test T). The results showed that the independent variables Firm size, the percentage change in OPM, management turnover, total asset growth in this study there was no significant effect on the possibility of change auditors (auditor switching).

Contributor:
  1. Sri Handayani SE, M.M.
Date Create:19/03/2013
Type:Text
Format:pdf file
Language:Indonesian
Identifier:UEU-Undergraduate-S12 004
Collection ID:S12 004
Call Number:200912061


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Copyright @2013 by UEU Library. This publication is protected by copyright and per obtained from the UEU Library prior to any prohibited reproduction, storage in a re transmission in any form or by any means, electronic, mechanical, photocopying, reco For information regarding permission(s), write to UEU Library


Publication URL :
https://digilib.esaunggul.ac.id/analisis-faktor--faktor-yang-mempengaruhi-auditor-switching-studi-empiris-pada-emiten-manufaktur-di-bei-tahun-20072011-5833.html




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Auditor , Auditor Switching , KAP , OPM , Switching , aset , manajemen , pergantian , pergantian manajemen , persentase , persentase perubahan OPM , pertumbuhan , pertumbuhan total aset , perubahan , total , ukuran , ukuran KAP



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