ENGARUH UKURAN KLIEN, UKURAN KANTOR AKUNTAN PUBLIK, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

Desi Widiya Wati, . (2014) ENGARUH UKURAN KLIEN, UKURAN KANTOR AKUNTAN PUBLIK, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is conducted to examine the effect of variable size of the client size, the size of the public accountant and Financial Distress of Auditor Switching. At the manufacturing industrial listed in the Indonesia stock exchange during years 2010 to 2012. The population in this study amount are 131 companies manufacturing industry listed on the Indonesia stock exchange during years 2010 to 2012. The samples obtained in this study is 24 companies selected using purposive sampling method. Data were tested using logistic regression metod using t-statistics with a confidence level of 5%. The results showed that the variable size of the client size, the size of the public accountant and Financial Distress of influential Companies are not significant effect on the possibility of Auditor Switching.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112024] [Penguji II (Pembimbing) : Praptiningsih] [Penguji I : Samin] [Ketua Penguji : Noegrahini Lastiningsih]
Uncontrolled Keywords: Financial Distress, The Size Of The Client Size And The Size Of The Public Accountant.
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: 04 Nov 2024 02:07
Last Modified: 04 Nov 2024 02:07
URI: http://repository.upnvj.ac.id/id/eprint/33945

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