UTOMO, BIMO SETIO (2012) ANALYTICAL REVIEW ATAS DORONGAN BERPINDAH KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR GO PUBLIK. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Importance of information reliability of corporate financial statements encourages the need of independent auditor services to provide assurance that the financial statements of management companies are truly trustworthy. The growing need for audit services affect the development of the public accounting profession in Indonesia. The increasing number of Public Accounting Firm (PAF) may cause competition among PAF, allowing the company to move from a PAF to another. Researches on factors affecting the companies displaced their PAF showed inconsistent results. Based on this phenomenon, this research is aimed at empirically proving that the influence of firm size, management succession, accountants’ opinions, corporate financial difficulties, PAF size and change percentage of ROA towards the displacement of PAF in manufacturing companies listed on Indonesia Stock Exchange. The data used in this research are secondary data from annual financial reports of 132 manufacturing companies in Indonesia Stock Exchange during 2006 to 2010, while the statistical analysis was logistic regression. According to the result, PAF size significantly influence the displacement of PAF, while firm size, management succession, accountants’ opinions, corporate financial difficulties, and change percentage of ROA insignificantly influence the displacement. Key words: PAF, ROA, opini, manufacturing ,Switching
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 06 Jul 2018 07:59 |
| Last Modified: | 06 Jul 2018 07:59 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3303 |
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