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.
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