Skripsi

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, UKURAN KLIEN, DAN OPINI AUDIT TERHADAP AUDIT SWITCHING STUDI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2005-2010

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Penilaian

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Independence is an absolute that must exist in the auditor to provide an opinion on the financial statement audit is therefore prohibited from having personal relationships with their clients who may pose a potential conflict of interest One way is to conduct an audit switching. This research is performed in order to test the influence of the variable, KAP size, size of client and The audit opinion, toward audit switching. Data collected by purposive sampling method with criteria as (1) bank which are listed in the Stock Exchange from 2005 through 20 IO (2) bank which are provide financial report during period 2005 through 201 O; (3)Bank which are continuously submit financial statementsc during the study period. Sample in this research are 96 bank companies. Analysis tecnique using Logistic Regression in SPSS 16 software. Empirical evidence show as size of client (LnT A) have positive influence toward audit switching and KAP size and The audit opinion have not statistically effect toward audit switching.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1207001301	T28536	T285362012	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T285362012

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

viii, 66 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perbankan
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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