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ArtikelFenomena Pemilihan Auditor pada Proses Penawaran Umum Perdana dengan Faktor Fundamental sebagai Elemen Pengendali  
Oleh: Wirjolukito, Aruna
Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 6 no. 1 (Feb. 2006), page 1-12.
Topik: Company Scale; IPO; Auditor Switching; Auditor Scale
Fulltext: hal 1-12.pdf (270.52KB)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ100.6
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelAs simple, this research focus to indicate impact of auditor chosen relative to market reaction (which is measured by underpricing). The prominent finding is that the auditor chosen is not randomly action but there's economic consideration that exist. This research comes to summarize that company in process toward IPO tends to switch to bigger scale of auditors, which is believe have reputable quality compare to small scale. Company, in common, relative to keep their big scale one that has hired before. The interesting one is that switching pattern, does not held in conjuction with action of decreasing undepricing. Other identification is that auditor chosen does not influenced by company's fundamental factors that related to financial items (like leverage and profitability), but by company's scale factor. The predictor of company's scale is identified as the main factor underlying the auditor chosen or switching. This research also succeed to find that companies which switched their auditors (or still remain using the big ones) especially have identic characteristic, big scale for sure. But the companies that refused to switch to big scale auditors dan remain using the small ones, clearly indicate to have the identic characteristic also. They are small scale indeed.
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