Detail Analisis Pengaruh Ukuran KAP, Ukuran Perusahaan, Financial Distress, Audit Delay, Opini Audit, dan Pergantian Manajemen Terhadap Auditor Switching Bibliografi Author: JESSICA ; Widyastuti, Thersia Dian (Advisor) Topik: Auditor Switching; Auditor Turnover; Agency Theory Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016     Jenis: Theses - Undergraduate Thesis Fulltext: Jessica's Undergraduate Theses.pdf (596.25KB; 226 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6654 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract Periodically auditor switching is required to maintain the independence of auditor in order to remain objective. Auditor switching can be made mandatory because of regulation or voluntary. Voluntary auditor switching sometimes leads public suspicion. Therefore, the factors that lead to auditor switching need to be known. This research aims to analyze the influence of size of accounting public Tim\, size of client, financial distress, audit delay, audit opinion, and management change on auditor switching. Population of this research are manufacturing companies which are listed in Indonesian Stock Exchange (IDX) in 2012-2014. Based on purposive sampling method, obtained 45 companies as samples. Test of hypothesis conducted by using logistic regression in Statistical Package for Social Science (SPSS) version 22.0 software.The result of this research is size of accounting public firm, size of client, financial distress, audit delay, audit opinion, and management change have no significant effect on auditor switching. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved