FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (AUDITOR SWITCHING) PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASADAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

NINGRUM, RIA ANGGRAENI SETYA (2015) FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (AUDITOR SWITCHING) PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASADAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The research at analyzing the effect of audit opinion, management changing, the size of KAP, and financial distress towards the audito switching. The population in this research was the company in trade, service, and investment sector registered in Indonesia Stock Market year 2011-2013 which consist of 109 companies. The sampling technique was purposive sampling which provides 14 companies and 42 observation samples. The data analysis method used statistic descriptive analysis and logistic regression analysis. The result of this research showed that opinion, management changing, the size of KAP and financial distress did not affect the auditor switching.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Edi JokoSetyadi, SE.,M.Si,Ak.
Uncontrolled Keywords: Auditor switching, audit opinion, management changing, the size of KAP, distress
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Hardiansyah
Date Deposited: 13 Dec 2017 02:05
Last Modified: 13 Dec 2017 02:05
URI: http://repository.ump.ac.id/id/eprint/6135

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