PENGARUH PERGANTIAN MANAJEMEN, OPINI AKUNTAN, UKURAN KAP, FEE AUDIT, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

MULIAWATI, USMA WAHYU (2017) PENGARUH PERGANTIAN MANAJEMEN, OPINI AKUNTAN, UKURAN KAP, FEE AUDIT, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pergantian manajemen, opini akuntan, ukuran KAP, fee audit, dan financial distress terhadap auditor switching. Pada perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini, berupa laporan keuangan dan laporan tahunan perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Jumlah perusahaan real estate dan properti yang dijadikan sampel penelitian ini adalah 14 perusahaan dengan pengamatan selama 4 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 56 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa pergantian manajemen berpengaruh signifikan dengan terhadap auditor switching. Sedangkan opini akuntan, ukuran KAP, fee audit dan financial distress tidak berpengaruh signifikan terhadap keputusan perusahaan untuk melakukan auditor switching.This research aimed to determine the effect of management in changes, opinions accountant, public accountant firm size, audit fees, and financial distress to the auditor switching. At the real estate and properties companies listed in the Indonesia Stock Exchange (IDX). The data used in this research, in the form of financial statements and annual reports of real estate and properties companies listed in the Indonesia Stock Exchange (IDX) in the period 2012-2015. The number of real estate companies and property that the research sample are 14 companies with 4 years of observation. Based on purposive sampling method, the total sample was 56 financial statements. Hypothesis in this research are tested using logistic regression analysis. The results of this study indicated that the management in changes have a significant effect on the auditor switching. While opinion accountant, public accountant firm size, audit fees and financial distress do not have significantly effect on auditor switching

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 070
NIM/NIDN Creators: 43213010106
Uncontrolled Keywords: Pergantian Manajemen, Opini Akuntan, Ukuran KAP, Fee Audit, Financial Distress, Auditor Switching
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 17 Mar 2017 16:19
Last Modified: 21 Mar 2024 02:41
URI: http://repository.mercubuana.ac.id/id/eprint/34028

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