CD Skripsi
Analisis Faktor – Faktor Yang Mempengaruh Pergantian Kantor Akuntan Publik (Auditor Switching) Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun (2009-2012)
The purpose of this study was to test the going concern audit opinion affect the auditor switching, to test the effect on the auditor's management turnover switching, to test the effect on the auditor KAP size switching, to test the company's financial problems to the auditor switching. The research was conducted in 2014 by the Auditor Switching research model, population in this study are all publicly traded companies manufacturing sector which is listed on the Indonesia Stock Exchange (IDX) during the period 2009-2012sedangkan sample in this study is partially elements of the population. The data used in this research is secondary data. Collecting data in this study is the method of documentation. Data were collected and recorded, whereas for the literature study was obtained from previous research and supported by other literature that support. From the results of the F test in the table above, the value of 6.765 and Ftabel F¬hitung by 2.66. and Pvaluesebesar 0.004 F¬tabel and value p value less than the value of alpha 0.05, then the results of this study received a hypothesis there is a significant influence between the Client Financial Matters, Audit Opinion Goingconcern, Substitution majemen, Firm Size of the Auditor Switching on Wholesale and Retail Trade .
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