FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi PerusahaanManufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

PURI, ROSY MEIDIANA and Delamat, Harun and Subeki, Ahmad (2018) FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi PerusahaanManufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of' this study was to analyze the effect of management turnover, size of public accounting firms, financial distress, audit opinion, and company growth on the change of public accounting firm. The population in this study are manufacturing companies that are listed on the Indonesian stock exchange in 2013-2017. The sample in this study consisted of 31 companies taken using purposive sampling. The method of data analysis uses descriptive analysis and logistic regression. The results of the analysis show that audit opinion factor has a significant effect on the change of KAP while management change factor, size of public accounting firms, financial distress, and company growth are negatively related to the possible change of KAP

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Management Change, KAP Size, Financial Distress, Audit Opinion, Company Substitution, Substitution of Public Accounting Firm
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping 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:	16 Oct 2019 07:47
Last Modified:	16 Oct 2019 07:47
URI:	http://repository.unsri.ac.id/id/eprint/11836

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