PERBEDAAN KARAKTERISTIK PERUSAHAAN YANG MEROTASI AUDITOR

Dela, Audina (2017) PERBEDAAN KARAKTERISTIK PERUSAHAAN YANG MEROTASI AUDITOR. Diploma thesis, Universitas Andalas.

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Abstract

Because the implementation of the mandatory rotation rules makes a tricky behavior from KAP or partners to exchange flags. So appears the phenomenon of pseudo rotation in Indonesia. This study aims to identify the characteristics of companies that do the mandatory rotation-real, pseudo, and voluntary. The pseudo rotation indicates a condition that conceptually there has been change of auditor which causes the auditor relationship with the client be disconnected, while substantively the client and auditor relationship is still ongoing. Variables from this study are KAP size, stock board, total asset, sales, net income and common equity with 833 samples. This study used the test independent sample t-test and descriptive statistics. The results show that the characteristics that can distinguish between companies that do pseudo rotations with companies who do not do it are sales, net income, and common equity. Keywords: Mandatory rotation-real, pseudo rotation, voluntary rotation, assets, sales, net income, common equity, KAP, and stock board.

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