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
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