ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP (STUDI KASUS PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2009-2014)

Humeiro, Rizka (2017) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP (STUDI KASUS PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2009-2014). Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to determine the effect of financial distress, low balling cost, client size,CPA firm reputation and going concern opinion to auditor switching. The research data using the 33 real estate companies listed in the Indonesia Stock Exchange for six years in 2009 until 2014. The research sample was taken by purposive sampling method from 50 real estate companies listed in the Indonesia Stock Exchange . The result of logistic regression test showed that client size has positive effect on auditor switching, according to Nazri, et al. (2012). CPA firm reputation has positive effect on auditor switching, according to Damayanti and Sudarma, (2007). Financial distress has no effect on auditor switching, according to Wijayanti, Evi, and Juniarti (2010). Going concern opinion has no effect on auditor switching, according to Nazri, et al. (2012). Low balling cost has no effect on auditor switching, contradictive to De Angelo (1981) theory. Limitation of this study are many data reduction because incomplete annual report and there is no auditor switching data.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
    Depositing User: Gun Gun Gunawan
    Date Deposited: 20 Nov 2017 10:38
    Last Modified: 20 Nov 2017 10:38
    URI: https://eprints.uns.ac.id/id/eprint/36083

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