Pengaruh Persentase Perubahan Return on Asset (ROA) dan Ukuran Perusahaan terhadap KAP Switching (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2013)
| Main Authors: | Rumyati, ., Holiawati, . |
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| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Universitas Pamulang
, 2015
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| Subjects: | |
| Online Access: |
http://eprints.unpam.ac.id/1391/1/Jurnal%20Ilmiah%20Akuntansi%2C%20Vol%20III%20No%202%20Juli%202015.docx http://eprints.unpam.ac.id/1391/ |
Daftar Isi:
- This study aimed to obtain the results of the empirical evidence on the effect of Percentage Change Return on Assets (ROA) and the Company size of the KAP Switching. Population of this research is the company's Property and Real Estate sectors listed in the Indonesia Stock Exchange (BEI) in the year 2009-2013. The total sample is 18 companies using non-probability sampling techniques. Data analysis was performed using logistic regression (logistic regression) test is a test conducted in equition variables (partial test) and test the omnibus test (simultan test) with SPSS 22.0.Results from this study showed that partially and simultaneously Percentage Change Return on Assets (ROA) and thecompany's size significant influence on KAP Switching. Keywords: Percentage Change Return on Assets (ROA), of company size, KAP Switching.