Bertawati, Anita (2013) PENGARUH PERGANTIAN MANAJEMEN, KESULITAN KEUANGAN DAN UKURAN KAP TERHADAP PERGANTIAN AUDITOR. Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
The main purpose of this research is examining the effects of management changes, financial distress and KAP size to auditor changes. Some former research about auditor changes show different result each other. Because of that, it is important to do repetitively research to verificate the theory about auditor changes. This research is using data of go public company in Indonesia in the period 2006 – 2010. The researcher uses purposive sampling and get total sample are 393 research data. The data is examined with logistic regressin in SPSS software to examine the effect of audit opinion, financial distress, KAP size, firm size and management changes to auditor changes. Result of this research show that management changes and financial distress has significant effect on auditor changes. While other factors like KAP size do not have significant effect on auditor changes. Keyword : Management changes, financial distress, KAP size, auditor changes. Penelitian ini bertujuan menguji pengaruh pergantian manajemen, kesulitan keuangan, dan ukuran KAP terhadap pergantian auditor. Beberapa penelitian terdahulu tentang pergantian KAP menunjukkan hasil yang berbeda – beda. Oleh karena itu perlu dilakukan penelitian ulang untuk memverifikasi teori tentang pergantian auditor. Data yang digunakan adalah data perusahaan manufaktur pada periode 2006– 2010. Peneliti menggunakan purposive sampling dan memperoleh sampel sebanyak 393 data penelitian. Data penelitian kemudian diuji dengan regresi logistik menggunakan aplikasi program SPSS untuk menguji pengaruh pergantian manajemen, kesulitan keuangan, dan ukuran KAP terhadap pergantian auditor. Hasil penelitian ini menunjukkan bahwa pergantian manajemen dan kesulitan keuangan berpengaruh secara signifikan terhadap pergantian auditor. Sedangkan ukuran KAP tidak berpengaruh signifikan terhadap pergantian KAP. Kata kunci : Pergantian manajemen, kesulitan keuangan, ukuran KAP, pergantian auditor
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 15 Dec 2016 07:51 |
| Last Modified: | 15 Dec 2016 07:51 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/10037 |
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