PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)

AMRULLAH, DENNY (2019) PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The objectives of the research are to find out empirical evidence of the influence of changes of management, financial distress, and size of the Public Accountant Firm on auditor switching. The population of this study was listed companies in the property and real estate at the Indonesia Stock Exchange for the period of 2013-2016. The sample was taken using purposive sampling method. The sample used was 9 companies with a total of 36 observations. Logistic regression analysis was used to test the hypothesis in this study. The results of the research show that changes of management has negative influence on auditor switching, financial distress has positive significant influence on auditor switching, and size of Public Accounting Firm has positive significant influence on auditor switching. Keywords: changes of management, financial distress, size of the Public Accounting Firm (KAP), auditor switching. Tujuan dari Penelitian ini adalah untuk mengetahui bukti empiris pengaruh pengaruh pergantian manajemen, financial distress, ukuran Kantor Akuntan Publik terhadap auditor switching. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2016. Metode pemilihan sampel menggunakan metode purposive sampling. Perusahaan sampel yang digunakan sebanyak 9 perusahaan dengan jumlah unit analisis sebanyak 36 observasi. Analisis regresi logistik digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian menunjukkan bahwa pergantian manajemen berpengaruh negatif terhadap auditor switching, financial distress berpengaruh positif signifikan terhadap auditor switching, dan ukuran Kantor Akuntan Publik (KAP) berpengaruh positif signifikan terhadap auditor switching. Kata kunci: pergantian manajemen, kesulitan keuangan, ukuran Kantor Akuntan Publik (KAP), auditor switching.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 686
NIM: 43213110145
Uncontrolled Keywords: pergantian manajemen, kesulitan keuangan, ukuran Kantor Akuntan Publik (KAP), auditor switching.
Subjects: 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
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
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 > 657.452 Audit Reports/Laporan Audit
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 > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Jan 2019 01:58
Last Modified: 06 Feb 2019 02:17
URI: http://repository.mercubuana.ac.id/id/eprint/46891

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