PENGARUH REPUTASI AUDITOR, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS DAN PERSENTASE PERUBAHAN ROA TERHADAP PERUSAHAAN DALAM MELAKUKAN AUDITOR SWITCHING.

DERI, WIREZA (2016) PENGARUH REPUTASI AUDITOR, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS DAN PERSENTASE PERUBAHAN ROA TERHADAP PERUSAHAAN DALAM MELAKUKAN AUDITOR SWITCHING. Diploma thesis, Universitas Andalas.

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Abstract

The purpose of this research is to find the effect of auditor reputation, management turnover, financial distress, and percentage of ROA change of the company in the auditor switching. This study uses data from financial statements of property and real estate companies listed on the Indonesia Stock Exchange in 2010-2012. Data collection methods used in this study is purposive sampling method, the predetermined criteria. Hypothesis testing is using logistic regression analysis. The results showed that the variables that significantly affect the auditor switching is management turnover and percentage of ROA change. In the other hand, variable such as the reputation of auditors and financial distress does not significantly affect the auditorswitching Keywords:Auditor Reputation, Management Turnover, Financial Distress, ROA and Auditor Switching

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Beni Adriyassin
Date Deposited: 29 Apr 2016 03:34
Last Modified: 29 Apr 2016 03:34
URI: http://scholar.unand.ac.id/id/eprint/5866

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