Image of ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Skripsi

ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

The objectives of this research are 1) to know whether financial factors like as financial distress and share growth can influence the auditor switching of the company in Indonesia and 2) to know whether non-financial factors like as public owner and board of commissioner can influence the auditor switching of the company in Indonesia. The research population is Indonesia manufacture companies which are listed in Indonesian Stock Exchange (IDX). The Sampling method in this research is Purposive Sampling Method. In this method, sample will be choosen from the population with specific characteristics. There are 32 companies that can be used as samples. The research methods which used are descriptive statistic and hypotheses are examined by using regression of logistic test with SPSS 15. The variables which used in this research consist of dependent variable and independent variables. Dependent variabel is Auditor Switching and independent variables consist of Financial Distress, Share Growth, Public Owner, and Board of Commissioner. From analyzed logistic, it can be concluded that Financial Distress have significant influence to Auditor Switching decision by the manufacture companies which are listed in Indonesian Stock Exchange. In another hand, Share Growth, Public Owner, and Board of Commissioner have no significant influence to Auditor Switching decision by the manufacture companies which are listed in Indonesian Stock Exchange.

Availability
Inventory Code Barcode Call Number Location Status
1207001008T39788T397882012Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T397882012
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xv, 68 hlm.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
658.380 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Ekonomi Akuntansi
Audit Keuangan Perusahaan
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment