PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT DAN FINANCIAL DISTRESS TERHADAP PERTUKARAN KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Real Estate dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)

KAMAL, ULFA ROSYIDA and Dewi, Kencana and Hakiki, Arista (2018) PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT DAN FINANCIAL DISTRESS TERHADAP PERTUKARAN KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Real Estate dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research was to determine the effect of changes in management, audit opinion, and financial distress on the split off of Public Accounting Firm at real estate and property company listed on Indonesia Stock Exchange between 2013 to 2016. The population in this research were 38 real estate and property companies. The sampling method used was purposive sampling method, so that it was obtained 19 samples in this research. This research uses secondary data which is analyzed and obtained from annual reports of real estate and property companies and uses logistic regression analysis as an analytical method. The results of this study indicate that management changes and financial distress tend to affect the split off of Public Accounting Firms. While audit opinions tend not to affect the split off of Public Accountants Firms.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Opinion, Change in Management, and Financial Distress and The Split Off Of Public Accounting Firm
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	03 Oct 2019 02:55
Last Modified:	03 Oct 2019 02:55
URI:	http://repository.unsri.ac.id/id/eprint/10078

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