Dua, Ewaldus Ferdinandus (2015) Analisis Faktor - Faktor Yang Mempengaruhi Auditor Switching Secara Voluntary Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aimed to analyze the factors that affect voluntary auditor switching on manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this study are all companies listed in Indonesia Stock Exchange in the period 2010 to 2013. The number of manufacturing firms sampled in this study were 320 companies observations obtained by purposive sampling method. The data analysis technique used is logistic regression analysis. Based on the analysis conducted, the results showed that the variables change of management and the client’s size does not affect the size of the sample companies to perform switching auditors, while the audit opinion and the public accountant firm’s of having a significant influence on the company sample to perform the auditor switching. Keywords : Change of Management, Audit Opinion,Client’s size, Public Accountant Firm’s, and Auditor Switching.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Magang Magang |
Date Deposited: | 19 Nov 2019 02:00 |
Last Modified: | 19 Nov 2019 02:08 |
URI: | http://eprints.perbanas.ac.id/id/eprint/5578 |
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