The Effect of Public Accounting Firm Size, Financial Distress, Institutional Ownership, and Management Change on the Auditor Switching In Manufacturing Companies Listed In Indonesia Stock Exchange  

Oleh:

Kistini, Dewi Sri ; Nahumury, Joicenda

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - non-atma jaya
Dalam koleksi: The Indonesian Accounting Review vol. 04 no. 02 (Jul. 2014), page 185-194.
Topik: Auditor Switching; Accounting Firm Size; Financial Distress; Institutional Ownership; Management Change
Fulltext: II8018504022014.pdf (179.23KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II80 Non-tandon: tidak ada Tandon: 1

Lihat Detail Induk

Isi artikel

The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are 294 companies selected by using purposive sampling method based on specific criteria. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The hypothe- sis is analyzed with Logistic Regression using SPSS’s program 20.0 version for windows. The result of this research indicates that public accounting firm size has significant effect on auditor switching, meanwhile financial distress, institutional ownership, and management change do not have significant effect on auditor switching.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali