“Pengaruh Faktor – faktor Karakteristik Perusahaan terhadap Pergantian Auditor” (Studi pada Perusahaan Manufaktur yang listing di BEI Tahun 2010 - 2013)
| Main Author: | Doras, Willy |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13234/1/Pengaruh%20Faktor%20%E2%80%93%20faktor%20Karakteristik%20Perusahaan%20terhadap%20Pergantian%20Audito.pdf https://eprints.untirta.ac.id/13234/ https://feb.untirta.ac.id |
Daftar Isi:
- The purpose of this research is to find empirical proof concerning factors that might to auditor change at manufacturing company in Indonesia. These factors are like Audit Opinion, Company Size, Audit Fee, Management Change, Financial Distress, Company Growth, and Subsidiary. The study used 128 data of financial statements on total of 32 manufacturing companies in Indonesian Stock Exchange during period 2010 - 2013 with purposive sampling method. By using logistic regression in SPSS software, this research tried to test effects of Audit Opinion, Company Size, Audit Fee, Management Change, Financial Distress, Company Growth, and Subsidiary towards to Auditor Changes. The result of this research is just Audit Fee and Subsidiary have an effect toward to Auditor Changes, and the others like Audit Opinion, Company Size, Management Change, Financial Distress, and Company Growth haven’t an effect toward to Auditor Change.