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PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, DAN KESULITAN KEUANGAN (FINANCIAL DISTRESS) PERUSAHAAN TERHADAP PERGANTIAN AUDITOR (AUDITOR SWITCHING)

AUGUSTYVENA, ENDISTRIA VEROSA (2017) PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, DAN KESULITAN KEUANGAN (FINANCIAL DISTRESS) PERUSAHAAN TERHADAP PERGANTIAN AUDITOR (AUDITOR SWITCHING). Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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BAB II.pdf

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BAB V.pdf

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LAMPIRAN.pdf
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Abstract

To avoid the unwanted things related the auditor independence, the company should make an action to do mandatory auditor switching. But, there are several company that do a voluntary auditor switching. This study aim to find empirical evidence on the factor affect the manufacturing companies especially consumer goods industry sector listed on Indonesia Stock Exchange such as management changes, audit opinion, and financial distress to do a voluntary auditor switching. The data used in this research are the manufacturing companies especially consumer goods industry sector listed on Indonesia Stock Exchange during 2011-2015. A total of 33 manufacturing companies especially consumer goods industry sector are used as the sample. Method of analysis used is logistic regression analysis. Overall, the finding showed that there is no significant evidence that management changes, audit opinion, and financial distress as the predicted variable for auditor switching. Suggestion for the future research is to extend survey area coverage and add more variable that can influence auditor switching. Key words: auditor switching, management changes, audit opinion, financial distress

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 21 Aug 2017 01:43
Last Modified: 21 Aug 2017 01:43
URI: http://eprints.perbanas.ac.id/id/eprint/2697

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