Pengaruh client contracting environment , reputasi klien, dan ukuran kap terhadap pergantian kap pada perusahaan manufaktur yang terdaftar di bei

Utomo , Bondan Dwi (2010) Pengaruh client contracting environment , reputasi klien, dan ukuran kap terhadap pergantian kap pada perusahaan manufaktur yang terdaftar di bei. Masters thesis, Universitas Sebelas Maret.

[img] PDF - Published Version
Download (2072Kb)

    Abstract

    The need of auditing service has influenced the development of public accountant profession in Indonesia. The number of auditor firms increasing may result in competition between auditor f irms. In such condition, a corporation may change their auditor (auditor changes). The purpose of this research is to know whether the change of management, rapid growth, audit opinion, financial distress, firm size, auditor firm size, may influence manu facturing companies that are listed Indonesia to change their auditors. This research is hypothesis testing. Secondary data consists of financial statements and certified public accountants statement of manufacturing companies listed in Indonesian Stock Ex change (BEI) from 2006 until 2008. The data is analyzed with logistic regression. From the results, this research indicates that change of management and auditor firm size were significant determinants of auditor changes. However, rapid growth, audit opinion, financial distress, and firm size were not found to be factor of auditor change among manufacturing companies in Indonesia. Keyword: Change of Management, Rapid Growth, Audit Opinion, Financial Distress, Firm Size, Auditor Firm Size, Auditor Change

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Manajemen
    Depositing User: Na'imatur Rofiqoh
    Date Deposited: 21 Jul 2013 04:19
    Last Modified: 21 Jul 2013 04:19
    URI: https://eprints.uns.ac.id/id/eprint/7374

    Actions (login required)

    View Item