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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

MUTIARANI, DEWI (2017) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Auditor switching is a changes of auditor performed by the client company either mandatory or voluntary. This study was conducted to determine the effect of audit opinion, management change, financial distress, the growth of firms and auditor size of the auditor switching. This topic was chosen because many companies in Indonesia switch the auditor voluntarily and it’s not accordance in government regulations. The population of the sample were mining sector companies listed in Indonesia Stock Exchange 2012-2015. Data collecting method which used in this research is method purposive sampling, that based on criterion which has been determined before. Based on method purposive sampling, the number of observations of a sample of 116 studies. The data analysis technique used is logistic regression analysis, because the dependent variabel using dummy variabels. This research is results show that the growth of firms significantly influence auditor switching, whereas other variables like audit opinion, management change, financial distress, and auditor size no significantly influence auditor switching Keywords: Auditor switching, audit opinion, management change, financial distress, growth of firms, auditor size

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Oct 2017 09:54
Last Modified: 19 Oct 2017 09:54
URI: http://eprints.perbanas.ac.id/id/eprint/2756

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