Detail Analisis Pengaruh Audit Fee, Opini Audit, Ukuran Perusahaan, Financial Distress, Dan Perubahan Dewan Direksi Terhadap Auditor Switching, Serta Pengaruhnya Pada Return Saham Bibliografi Author: TIURMA, GABRIELLA ; Mukhlasin (Advisor) Topik: Auditor Swtiching; Audit Fee; Firm Size; Audit Opinion; Financial Distress; Changes In Board Of Directors; Stock Returns Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2013     Jenis: Theses - Undergraduate Thesis Fulltext: Gabriella Tiurma's Undergraduate Theses.pdf (367.07KB; 173 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5695 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract Each company's financial statements must be examined (audited) by a public accountant (auditor) to obtain an audit opinion on the fair presentation of the financial statements. Related to the issue of independence, the government set up a rule that requires companies to make the auditor switching periodically, in order to avoid a too deep relationship between the auditor and its clients, which can lead to the reduced of auditor’s independence and objectivity and influenced their opinions. The purpose of this study was to analyze the relationship between audit fees, audit opinions, firm size, financial distress, and changes in the board of directors with the auditor switching, and analyze the relationship between auditor switching with stock returns. This research was carried out on companies from industries other than Banks and other financial institutions listed in the Indonesia Stock Exchange (ISE) from 2007 to 2012. Data was collected through observation of the company's financial statements and data processing is done using binary logistic method with SPSS version 17.0, with a significance value set at 10%. The test results show the hypothesis on audit fees, firm size, and changes in the board of directors affect the auditor switching; audit opinion and financial distress does not affect the switching auditors, and auditor switching affect on stock returns. Results of the analysis of the factors that influence auditor switching can be a tool for company management to measure the performance of the internal auditors and evaluate the condition of the company itself in the decision to perform auditor switching. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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