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“Pengaruh Ukuran Perusahaan Klien, Kesulitan Keuangan, Ukuran Kap Dan Pergantian Manajemen Terhadap Auditor Switching” (Study Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013-2015)

This research aims to examine: 1) influence clients company size of auditors switching 2) influence financial distress of auditors switching, 3) influence KAP size of auditor switching and 4) influence turn on management of auditors switching. The sample used in this study consisted of 81 samples of manufacturing company listed on the Indonesian Stock Exchange during the period 2013-2015. Purposive sampling method is used to determine the sample, while the data processing methods used are logistic regression analysis by using SPSS version 20.0 as the software for processing data. The results prove that size of clients company has no significant value of 0,056, the financial trouble has a significant value of 0,024, the KAP size has a significant value of 0,012, the turn on management has no signicant value of 0,099.
Keywords: Auditor Switching, size of company Clients Financial Distress, KAP size and Turn on Management

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0158)
02 03. 117 (0158)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0158)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xi, 83 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0158)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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