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Detail
BukuAnalisis Faktor Faktor Yang Memengaruhi Perusahaan Pertambangan Dalam Melakukan Auditor Switching
Bibliografi
Author: DARMAWAN, LISDA YUSUF ; Paramitadewi, Hyasshinta Dyah Sweztika L (Advisor)
Topik: Auditor Switching; Profitability; Management Change; Financial Distress; Companies Size; Public Auditors Office’s Size; Return On Assets.
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2017    
Jenis: Theses - Undergraduate Thesis
Fulltext: Lisda Yusuf Darmawan’s Undergraduate Theses.pdf (703.8KB; 84 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-7267
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
This research attempts to find out the factors that generate the mining companies registered in the Indonesian Stock Exchange (BEI) to perform auditor switching. The variables that are tested in this research are profitability, management change, financial distress, Public Accountants Office size and companies size. The population of this research is all the mining companies registered in Indonesian Stock Exchange (BEI) period 2011-2016. The testing method for this research is purposive sampling. The total sample of this research is 41 companies within five years observation period. The hypotheses testing is conducted by using the logistic regression analysis tool in Statistical Package for Social Science (SPSS) version 22, with the determined significant value of 10%. The result of this research shows a prediction rate of 81.4%. According to the result of this research, the variables such as profitability, management change, financial distress, Public Accountants Office size and companies size do not have a significant effect toward the auditor switching
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