Chana, Buchari and Marita, Marita (2014) Pengaruh Ukuran KAP, Opini Audit, Pertumbuhan Perusahaan Klien, Pergantian Manajemen dan Ukuran Perusahaan Klien Terhadap Pergantian Auditor (Study Pada Perusahaan Manufaktur di Bursa Efek Indonesia). Indonesia Accounting Research Journal, 2 (1). pp. 52-65. ISSN 2303 - 2235
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Abstract
The study aims to empirically examine the size of the public accounting office, the audit opinion, the growth of corporate clients, management changes, and the size of the client company auditor result of auditor rottation mandatory. Collecting data u purposive sampling of companies listed on the Indonesia Stick Exchange (IDX) in 2007 until 2012. A total of 96 companies manufacturing used as a sample company. This study used logistic regression to test hypotesis because the independent variable us a combination of metric and non-metric (nominal). The result of this study indicate that the independent variables, namely the growth of client companies, management turnover and firm size does not affect the cilent"s change of auditor.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | MARITA MARITA - |
| Date Deposited: | 17 Jan 2018 06:13 |
| Last Modified: | 17 Jan 2018 06:13 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/13029 |
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