ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

SAPUTRA, ASEP (2012) ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are 1) to know whether financial factors like as financial distress and share growth can influence the auditor switching of the company in Indonesia and 2) to know whether non-financial factors like as public owner and board of commissioner can influence the auditor switching of the company in Indonesia. The research population is Indonesia manufacture companies which are listed in Indonesian Stock Exchange (IDX). The Sampling method in this research is Purposive Sampling Method. In this method, sample will be choosen from the population with specific characteristics. There are 32 companies that can be used as samples. The research methods which used are descriptive statistic and hypotheses are examined by using regression of logistic test with SPSS 15. The variables which used in this research consist of dependent variable and independent variables. Dependent variabel is Auditor Switching and independent variables consist of Financial Distress, Share Growth, Public Owner, and Board of Commissioner. From analyzed logistic, it can be concluded that Financial Distress have significant influence to Auditor Switching decision by the manufacture companies which are listed in Indonesian Stock Exchange. In another hand, Share Growth, Public Owner, and Board of Commissioner have no significant influence to Auditor Switching decision by the manufacture companies which are listed in Indonesian Stock Exchange.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Financial Distress, Share Growth, Public Owner, Board of Commissioner
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	12 Jan 2021 04:49
Last Modified:	12 Jan 2021 04:49
URI:	http://repository.unsri.ac.id/id/eprint/39788

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