PENGARUH OPINI AUDIT, UKURAN KAP, MASA PERIKATAN AUDIT DAN KARAKTERISTIK PERUSAHAAN KLIEN TERHADAP PERUBAHAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2007-2013)
| Main Author: | ARIEF NASUTION, MAHADI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/11948/1/Pengaruh%20Opini%20Audit%2C%20Ukuran%20KAP%2CMasa%20Perikatan%20Audit%20dan.pdf https://eprints.untirta.ac.id/11948/ https://feb.untirta.ac.id/ |
Daftar Isi:
- Auditor independence issue occupied central position in auditing literature. On the other side, this issue often lead to debate regarding auditor quality. This auditor quality is related with company action to do auditor change and auditor choice. The purpose of this research is to find empirical proof concerning factors that might influence auditor change at manufacturing company in Indonesia. The researchers used 134 manufacturing company's financial reporting from a total of 29 manufacturing companies listed on the Stock Exchange during the period 2007 to 2014 by purposive sampling method. By using logistic regression in SPSS 20.0 software. This study attempts to examine the effect of the audit opinion, the size of the firm, the audit engagement (tenure), change management, corporate size clients, subsidiaries, growth companies, and the financial condition of the client. The result of this reserch : (1) Audit Opinion have no effect on auditor change (2) KAP size have effect on auditor change (3) Audit Tenure have no effect on auditor change (4) Client Characteristic Tenure have no effect on auditor change (Management Change) have no effect on auditor choice (5) Client Characteristic (Client Size) have no effect on auditor change (6 Client Characteristic (Subsidiary) have no effect on auditor change (7) Client Characteristic (Client Growth) have no effect on auditor change (8) Client Characteristic (Financial Distress) have no effect on auditor change