PENGARUH OPINI AUDIT, TINGKAT PERTUMBUHAN KLIEN, UKURAN KANTOR AKUNTAN PUBLIK DAN FEE AUDIT TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2014-2018)

DAMAYANTI, DIAN (2020) PENGARUH OPINI AUDIT, TINGKAT PERTUMBUHAN KLIEN, UKURAN KANTOR AKUNTAN PUBLIK DAN FEE AUDIT TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2014-2018). S1 thesis, Universitas Mercu Buana.

[img]
Preview
 Text (HALAMAN COVER)
1. COVER.pdf
Download (27kB) | Preview
[img]
Preview
 Text (ABSTRAK)
4. ABSTRAK.pdf
Download (24kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
2. PERNYATAAN KARYA SENDIRI -.pdf
Download (151kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
3. LEMBAR PENGESAHAN -.pdf
Download (162kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. KATA PENGANTAR.pdf
Download (59kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. DAFTAR ISI.pdf
Download (187kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. DAFTAR TABEL.pdf
Download (98kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. DAFTAR GAMBAR.pdf
Download (98kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9. DAFTAR LAMPIRAN.pdf
Download (98kB) | Preview
[img] Text (BAB 1)
10. BAB I.pdf
Restricted to Registered users only
Download (121kB)
[img] Text (BAB 2)
11. BAB II.pdf
Restricted to Registered users only
Download (214kB)
[img] Text (BAB 3)
12. BAB III.pdf
Restricted to Registered users only
Download (318kB)
[img] Text (BAB 4)
13. BAB IV.pdf
Restricted to Registered users only
Download (291kB)
[img] Text (BAB 5)
14. BAB V.pdf
Restricted to Registered users only
Download (26kB)
[img] Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (86kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN.pdf
Restricted to Registered users only
Download (412kB)

Abstract

This research aims to empirically test the audit opinion, the growth of the client companies, the size of the public Accountant office and the audit fee on auditors switching to the manufacturing companies listed on the Indonesia Stock Exchange period 2014-2018. The Data used in the circuit is focused on manufacturing companies listed on the Indonesia Stock Exchange period 2014-2018, with a total number of 130 research samples with purposive sampling methods. The data analysis technique used is logistical regression (logistic regression) because the dependent variable uses dummy variables. The results of the audit opinion are influential on the turnover of Auditors. While other independent variables are growth of the client companies, the size of the public Accountant office and the audit fee not effect the auditor switching Keywords: auditor switching, opini, size of client companies, KAP size and audit fee, Penelitian ini bertujuan untuk menguji secara empiris opini audit, tingkat pertumbuhan klien, ukuran Kantor Akuntan Publik dan fee audit terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Data yang digunakan dalam penlitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018, dengan jumlah pengamatn sebanyak 130 sampel penelitian dengan metode purposive sampling. Teknik analisis data yang digunakan adalah anaisis regresi logistik (logistic regression) dikarenakan variabel dependen menggunakan variabel dummy. Hasil penelitian ini yaitu opini audit berpengaruh pada pergantian auditor. Sedangkan tingkat pertumbuhan klien, ukuran Kantor Akuntan Publik dan fee audit tidak berpengaruh terhadap pergantian auditor Keywords: auditor switching, opini audit, tingkat pertumbuhan klien, ukuran KAP dan fee audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 413
NIM/NIDN Creators: 43215120228
Uncontrolled Keywords: auditor switching, opini audit, tingkat pertumbuhan klien, ukuran KAP dan fee audit
Subjects: 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: 15 Aug 2022 07:30
Last Modified: 22 Aug 2022 07:07
URI: http://repository.mercubuana.ac.id/id/eprint/67675

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.