ENGARUH PERGANTIAN MANAJEMEN DAN OPINI AUDIT TERHADAP PERGANTIAN KAP

Yusmawati, . (2014) ENGARUH PERGANTIAN MANAJEMEN DAN OPINI AUDIT TERHADAP PERGANTIAN KAP. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This studyis conducted to examine the effect of variable Changes in Management and Audit Opinion Company to the possibility of Auditor Switching at manufacturing industrial listed in the Indonesia Stock Exchange during 2010 to 2012. The population in this study amount are140 companies manufacturing industry listed on the Indonesia Stock Exchange during 2007 to 2012. The samples obtained in this study is 29 companies selected using purposive sampling method. Data were tested using logistic regression method using t-statistics with a confidence level of 5%. The results showed that the variable Management Changes, andAuditOpinioan Company are not significant effect on the possibility of Auditor Switching. From the results of this research recommended to the management to further reconsider another factor in the decision to recharge Public Accountant.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112026] [Penguji II (Pembimbing) : Praptiningsih] [Penguji I : Lidya Primta Surbakti] [Ketua Penguji : Panubut Simorangkir]
Uncontrolled Keywords: Audit Opinion and Management Changes.
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 28 Oct 2024 09:46
Last Modified: 28 Oct 2024 09:46
URI: http://repository.upnvj.ac.id/id/eprint/33943

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