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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 SWITCHINGCreated by :
DENI SAPUTRO ( 2009-12-061 )
Subject: | auditor pergantian perusahaan manufaktur | Alt. Subject : | auditor switching manufacturing company | Keyword: | Auditor 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 | : |
- 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 |
Coverage : UEU Library Community
Rights : 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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