Pengaruh Pergantian Komite Audit, Pergantian Manajemen, Opini Audit Dan Public Ownership Terhadap Pergantian Kantor Akuntan Publik

Rachmani, Veranica Dwi (2015) Pengaruh Pergantian Komite Audit, Pergantian Manajemen, Opini Audit Dan Public Ownership Terhadap Pergantian Kantor Akuntan Publik. S1 thesis, STIE Indonesia Banking School.

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Abstract

Issue about independence is the main cause of the mandatory auditor switching existence in Indonesia. Auditor switching could happen mandatorily (because of the act which persistent it) and also voluntary. Many question arise when a company voluntary switches its auditor because happen outside rules which has been specified. This research aims to determine the factors that influences companies in Indonesia to do auditor switching. Variables that used in this research are change of audit committee, change of management, audit opinion, public ownership, and auditor switching. This research uses financial statements data of mining company listed in Indonesia Stock Exchange (IDX) year 2008-2013. The method to obtain the data which used in this research is purposive sampling method based on criteria which have been determined before. Based on that method, the amount of the samples in this research is 48 companies. Hypothesis in this research were tested by logistics regression analytical method. Result of this research indicates that variables which significantly affect towards auditor switching are change of audit committee and change of management. On the other hand, other variables in this research like audit opinion and public ownership have no significant effect on the company decision to do auditor switching Keyword : auditor switching, change of audit committee, change of management, audit opinion, public ownership, agency theory

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:35
Last Modified: 25 Sep 2020 03:35
URI: http://repository.ibs.ac.id/id/eprint/1331

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