ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ROTASI KAP (STUDI PADA PERUSAHAAN SEKTOR UTAMA YANG TERDAFTAR DI BEI PERIODE 2006-2011)

NURHADIANSYAH, NURHADIANSYAH and Relasari, Relasari (2013) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ROTASI KAP (STUDI PADA PERUSAHAAN SEKTOR UTAMA YANG TERDAFTAR DI BEI PERIODE 2006-2011). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze factors that affect the Public Accountant Firm Rotation decision on primary sector of companies listed on Indonesia Stock Exchange (1DX). Variables used in this research are Share Growth, ROA, Public Ownership, Board of Commissioners, Audit Committee Switching, Financial Distress, and Audit Opinion. The sampling technique used in this research is purposive sampling technique. The primary sector companies used in this research consists of 14 companies in the period 2006-201J. Hypothesis testing used logistic regression models. The results shows that financial distress is a factor that influenced the firm rotation on the primary sector companies listed on the Indonesia Stock Exchange (IDX)

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Share Growth, Percentage Changes in ROA, Public Ownership, Board of Commissioners, Change in Audit Committee, Financial Distress, Audit Opinion, Public Accountant Firm Rotation, Logistic Regression
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:	26 Jan 2021 06:48
Last Modified:	26 Jan 2021 06:48
URI:	http://repository.unsri.ac.id/id/eprint/41074

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