CD Skripsi

Pengaruh Ukuran Perusahaan, Kesulitan Keuangan, Ukuran Kap, Dan Pergantian Manajemen Terhadap Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016)

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This study aims to the influence of company size, Financial distress, KAP size, and change of management on auditor switching. The population was manufactur companies listed on BEI in 2014-2016. The sampling method used is purposive sampling which amounted 75 companies. The method used in this study is linear logistic analysis. Independent variables in this research are company size measured by using Ln(asset), financial distress measured by using Ratio DER, KAP size measured by using dummy, and change of management measured by using dummy. While the dependent variable is auditor switching measured by using dummy. Based on the results of the analysis shows that KAP size and change of management has no effect on auditor switching with each value of significance of 0.588, 0.998. While the company size, and financial distress has effect on auditor switching with each value of significance of 0.047, 0.014. The most dominant variable affecting the auditor switching is financial distress because it has a beta value of 1.038 standard coefficient.
Keywords: company size, Financial distress, KAP size, change of management, auditor switching.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0345)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

viii, 88 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0345)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

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