ANALISIS FAKTOR � FAKTOR YANG MEMPENGARUHI
AUDITOR SWITCHING PADA INDUSTRI MANUFAKTUR
YANG TERDAFTAR DI BEI TAHUN 2011 � 2014

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UEU » Undergraduate Theses » Akuntansi
Posted by [email protected] at 13/11/2015 11:20:28 • 26 Views

ANALISIS FAKTOR � FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011 � 2014

Created by :
NADHIRA ARDINI ( NADHIRA ARDINI NIM : 2011 � 12 � 250 )

Subject:	AUDITOR SWITCHING PADA INDUSTRI MANUFAKTUR
Alt. Subject :	AUDITOR SWITCHING PADA INDUSTRI MANUFAKTUR
Keyword:	management changes financial distress audit opinion public accountant firm�s size change percentage of Return on Assets company growth and auditor switching.

Description:

ABSTRACT NADHIRA ARDINI. Analysis of factors that influence to auditor switching on manufacture industries listed on Indonesia Stock Exchange period 2011 � 2014 (Under Supervision of Adrie Putra). This is research aim to analyze the factors that influence manufacturer companies to do such auditor switching. Variables that used in this research are management changes, financial distress, audit opinion, public accountant firm�s size, change percentage of Return on Assets, company growth, and auditor switching. This research uses financial statements data of manufacturer companies listed on Indonesia Stock Exchange from year 2011-2014. Data collecting method which used in this research is method purposive sampling. Based on method purposive sampling, research sample total is 48 companies. Hypothesis in this research are tested by logistic regression analytical method. Result of this research indicates that as partially variables having which significantly affect the auditor switching is audit opinion. On the other hand, other variables in this research like management changes, financial distress, public accountant firm�s size, change percentage of Return on Assets, and company growth do not have significant effect on company decision to do auditor switching. Simultaneously the result showed the sixth variables significantly affect the auditor switching. Keywords: management changes, financial distress, audit opinion, public accountant firm�s size, change percentage of Return on Assets, company growth, and auditor switching.

Date Create	:	00/00/0000
Type	:	Text
Language	:	Indonesian
Identifier	:	UEU-Undergraduate-2011 � 12 � 250
Collection ID	:	2011 � 12 � 250

Publication URL :
https://digilib.esaunggul.ac.id/analisis-faktor--faktor-yang-mempengaruhiauditor-switching-pada-industri-manufakturyang-terdaftar-di-bei-tahun-2011--2014-5907.html

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