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Detail
BukuAnalisis Pengaruh Ukuran Perusahaan Tingkat Pertumbuhan Perusahaan Kompleksitas Operasional Perusahaan, Profitabilitas, Dan Leverage Terhadap Pemilihan Kantor Akuntan Publik
Bibliografi
Author: YVONNE ; Napitupulu, Bertha Elvy (Advisor)
Topik: Auditor Choice; Corporate Size; Corporate Growth; Corporate Operational Complexity; Profitability; Leverage.
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2017    
Jenis: Theses - Undergraduate Thesis
Fulltext: Yvonne's 1 Undergraduate Theses.pdf (568.75KB; 41 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6975
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
This study is aimed to determine the influence of corporate size, corporate growth, corporate operational complexity, profitability, and leverage to auditor choice. This research has 390 (three hundred and ninety) secondary data sample in the form of corporate’s audited annual report for 2011-2015. Data was taken from the official website of Indonesia Stock Exchange at www.idx.co.id. The data are processed with logistic regression using IBM SPSS Statistics program version 22.00. Using 5% as significant level, the result of this study indicates that corporate size, corporate growth, corporate operational complexity, profitability, and leverage are simultaneously influential to auditor choice. Individually, corporate size has positive influence on auditor choice; corporate growth has no influence on auditor choice; corporate operational complexity has negative influence on auditor choice; profitability has positive influence on auditor choice; and leverage has no influence on auditor choice.
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