PENGARUH OPINI AUDIT, UKURAN KAP, UKURAN PERUSAHAAN, DAN PERGANTIAN MANAJEMEN TERHADAP ACCOUNTANT PUBLIC SWITCHING DI INDONESIA (Studi Empiris Pada Perusahaan Jasa “Property dan Real Estate” yang Terdaftar Di Bursa Efek Indonesia)
| Main Author: | Safa, Mas Rofi Ilyas |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38313/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38313/2/BAB%20I.pdf http://eprints.umm.ac.id/38313/3/BAB%20II.pdf http://eprints.umm.ac.id/38313/4/BAB%20III.pdf http://eprints.umm.ac.id/38313/5/BAB%20IV.pdf http://eprints.umm.ac.id/38313/6/BAB%20V.pdf http://eprints.umm.ac.id/38313/7/Lampiran.pdf http://eprints.umm.ac.id/38313/ |
Daftar Isi:
- This research aims to test the influence of the Audit Opinion, the size of the public accountant office, the size of the company and Turn against Management Accountant Public Switching. This research using a sample of company Property and Real Estate. Analysis tool used is logistic regression analysis. Audit opinion using a Dummy Variable that is by seeing the results of an accepted opinion of the company, the size of the public accountant office using a Dummy Variable that is by looking at the magnitude of the size of the public accountant office that is used by the company, the size of the company using a measuring instrument Natural logarithm over total assets owned by the company, and Accountant Public Switching using Dummy Variables, namely by looking at whether the company doing the turn of public accountant (KAP) during the years of research. The results showed that the Audit Opinion, the size of the public accountant office, and Management Turnover have no effect against a Public Accountant Switching. While the size of the company's influence on Accountant Public Switching.