PENGARUH OPINI AUDITOR, UKURAN KAP, PERGANTIAN MANAJEMEN, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING(Studi kasus industri perbankan yang terdaftar di BEI tahun 2012-2016)

FADLINI, DIAJENG SETYOWATI and Delamat, Harun and Meirawati, Eka (2018) PENGARUH OPINI AUDITOR, UKURAN KAP, PERGANTIAN MANAJEMEN, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING(Studi kasus industri perbankan yang terdaftar di BEI tahun 2012-2016). Undergraduate thesis, Sriwijaya University.

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Abstract

This research has a purpose to analize the influence of audit opinion, the size of Public Accounting Firm (KAP), a management changes, the client company size on was auditor switching The type of data which is used in this research is secondary data, that was audited report of banker company listed in Indonesia Stock Exchange on 2012- 2016 period. The population of this research are all of the services companies listed in the Indonesia Stock Exchange with the amount of 43 companies. Sample were received by purposive sampling method of 9 companies in five years, so the total data are 45 observations. Data analyze technique which is used in this research is logistic regression analysis. The result indicates that management changes affect to auditor switching, while the audit opinion, the size of Public Accounting Firm (KAP), and the client company size (LnT A) do not affect to auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching (SWITCH), Audit Opinion (OPINION), Management Changes (CEO), The Size Of Public Accounting Firm (KAP).
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HB Economic Theory > HB615-715 Entrepreneurship. Risk and uncertainty. Property
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 13 not found.
Date Deposited:	23 Jul 2019 07:52
Last Modified:	23 Jul 2019 07:52
URI:	http://repository.unsri.ac.id/id/eprint/559

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