FEBRIAN, YUDHA EKA (2016) PENGARUH OPINI AUDIT, UKURAN KAP, UKURAN PERUSAHAAN (FIRM SIZE), FINANCIAL DISTRESS DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI PERIODE 2010 – 2014. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH OPINI AUDIT, UKURAN KAP, UKURAN PERUSAHAAN.pdf - Published Version Restricted to Registered users only Download (6MB) |
Abstract
This thesis entitled influence audit opinion, the size of the firm, size of firm (firm size), financial distress and the audit fee to the auditor switching on manufacturing companies listed on the Stock Exchange the period 2009 - 2014. The aim of this study was to determine whether there is influence of opinion audit, the size of the firm, size of firm (firm size), financial distress and the audit fee to the auditor switching on manufacturing companies. Manufacturing companies listed in Indonesia Stock Exchange is a company engaged in the production of commodity products produced en masse by capital-intensive industries as well as other related services such as construction services and real estate property, and so forth. The method used is quantitative method. The study design consists of design and design deksripitf causal. Data was collected with the literature study and documentation of the company's financial statements. The data samples in this study were 120 financial statements from 24 manufacturing companies that meet the criteria of sampling with the observation period of 5 years. Data using logistic regression analysis using the statistical program SPSS version 17. Based on the results of data processing, unknown value Nagelkerke R Square of 0.231. This suggests that the variation in the variable switching auditors can be explained by 23.1% by the variable audit opinion, the size of the firm, size of firm (firm size), financial distress and audit fees. While the results of the t test, known variables firm size and audit fees affect partially switching auditors. The audit opinion variables, size of KAP and financial distress does not affect the auditor switching partially in manufacturing companies. Keywords : Auditor Switching, Audit Opinion, KAP Size, Firm Size, Financial Distress dan Audit Fee.
| Item Type: | Thesis (S1) | |||||||||
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| Uncontrolled Keywords: | Auditor Switching, Audit Opinion, KAP Size, Firm Size, Financial Distress dan Audit Fee. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 19 Apr 2022 08:56 | |||||||||
| Last Modified: | 19 Apr 2022 08:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/13362 |
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