PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, UKURAN KLIEN, DAN OPINI AUDIT TERHADAP AUDIT SWITCHING STUDI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2005-2010

KHARISMA, ENJA PUTRI and Djunaidi, Tanzil (2012) PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, UKURAN KLIEN, DAN OPINI AUDIT TERHADAP AUDIT SWITCHING STUDI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2005-2010. Undergraduate thesis, Sriwijaya University.

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Abstract

Independence is an absolute that must exist in the auditor to provide an opinion on the financial statement audit is therefore prohibited from having personal relationships with their clients who may pose a potential conflict of interest One way is to conduct an audit switching. This research is performed in order to test the influence of the variable, KAP size, size of client and The audit opinion, toward audit switching. Data collected by purposive sampling method with criteria as (1) bank which are listed in the Stock Exchange from 2005 through 20 IO (2) bank which are provide financial report during period 2005 through 201 O; (3)Bank which are continuously submit financial statementsc during the study period. Sample in this research are 96 bank companies. Analysis tecnique using Logistic Regression in SPSS 16 software. Empirical evidence show as size of client (LnT A) have positive influence toward audit switching and KAP size and The audit opinion have not statistically effect toward audit switching.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: auditor switching, independensi, ukuran KAP, ukuran klien, opini audit.
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 26 Mar 2020 03:38
Last Modified: 26 Mar 2020 03:38
URI: http://repository.unsri.ac.id/id/eprint/28536

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