Analisis Faktor - Faktor yang Mempengaruhi Pergantian Kantor Akuntan Publik Pada Sektor Property Dan Real Estate Yang Tercatat Di Bursa Efek Indonesia Periode 2007 - 2012

Sosia, Dahlia (2014) Analisis Faktor - Faktor yang Mempengaruhi Pergantian Kantor Akuntan Publik Pada Sektor Property Dan Real Estate Yang Tercatat Di Bursa Efek Indonesia Periode 2007 - 2012. S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=19...

Abstract

The main purpose of this research is examining factors that affect the audit firm switching. Those factors are audit firm size, Audit fee, financial distress, , and client growth. Auditor independence issue occupied central position in auditing literature. On the other hand, this issue often triggers debate regarding auditor rotation. This auditor rotation is related with company action to do auditor switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia. The data being used is from property and real estate company which is listed in “Bursa Efek Indonesia” (BEI) in 2007-2012 period. Research variable being used are Accounting Firm Size (KAP), Audit Fee (FEE) , Financial Distress (debt), Client Growth Rate (ΔS), and Auditor Switching (SWITCH). By using logistic regression in SPSS 21 software, this research tried to test effect of Accounting Firm Size, Audit Fee, Financial Distress, and Client Growth Rate towards Auditor Switching. The result of this research shown below: (1) Accounting Firm Size has significant effect on Auditor Switching, (2) Audit Fee does not have significant effect towards Auditor Switching, (3) Financial Distress does not have significant effect towards Auditor Switching, (4) Client Growth Rate does not have significant effect towards Auditor Switching. Keywords : auditor switching, audit fee, accounting firm size, auditor rotation, independency

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 19 Nov 2020 07:03
Last Modified: 19 Nov 2020 07:03
URI: http://repository.ibs.ac.id/id/eprint/678

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