Purnama, Fariz Fachrizal (2015) ANALISIS FAKTOR FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHINGPADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2013. S1 thesis, Univrsitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mendeskripsikan dan mengetahui faktor-faktor yang berpengaruh terhadap audit switching pada perusahan LQ45 yang terdaftar di BEI tahun 2008-2013 dengan menggunakan variabel pergantian manajemen, opini audit, financial distress, profitabilitas, ukuran KAP, ukuran perusahaan dan audit switching. Metode yang digunakan dalam penelitian ini deskriptif dan verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan sampel sebanyak 14 perusahaan yang tergabung dalam indeks LQ 45 dari tahun 2008-2013. Teknik pengumpulan data menggunakan studi dokumentasi dengan mengumpulkan data sekunder tahun 2008-2013. Pengujianhipotesis dilakukan dengan menggunakan analisis regresi logistik dengan metode backward stepwise. Pengujian dalam penelitianinimenggunakansoftware IBM SPSS 20. Ada banyak faktor yang mempengaruhi perusahaan melakukan audit switching, yaitu pergantian manajemen, opini audit, financial distress, profitabilitas, ukuran KAP, ukuran perusahaan, fee audit, opini going concern, audit tenure, merger, kepemilikan instusional. Namun dalam penelitian ini hanya menggunakan variabel pergantian manajemen, opini audit, financial distress, profitabilitas, ukuran KAP, ukuran perusahaan. Hasil penelitian ini menunjukkan bahwa tidak terdapat pengaruh antara pergantian manajemen, opini audit, financial distress, profitabilitas, ukuran KAP, ukuran perusahaan terhadap audit switching pada 14 perusahaan LQ 45 tahun 2008-2013. Kata-kata Kunci : Audit switching, Pergantian manajemen, Opini audit, Financial distress, Profitabilitas, Ukuran KAP, Ukuran perusahaan This research aim was to desribe and to figure out factors influencing audit switching on LQ 45 companies registered at ISX year 2008-2013 using several variables such as: Management changing, audit opinion, financial distress, profitability, Public Accountant Office (PAO) standard, companies standard and audit switching. Methods used in this research were descriptive and verificative with quantitative approach. This research used 14 samples of companies which incorporated in LQ 45 from year 2008-2013. Documentation of gathering secondary data year 2008-2013 was used as data collection technique. Hypothesis testing was done using logistic regresic analysis with a backward stepwise method. The test on this research was done using IBM SPSS 20 software. There were a lot of factors influencing a company did audit switching such as: Management Changing; Audit opinion; Financial Distress; Profitability; PAO standard; Companies Standard; Audit Fee; Going Concern Opinion; Tenure Audit; Merger and Institutional Ownership. This research was only used Management Changing; Audit Opinion; Financial Distress; Profitability; PAO standard; Companies standard toward audit switching on 14 Companies LQ 45 year 2008-2013. Keywords : audit switching, Management Changing, Audit Opinion, Financial Distress, Profitability, PAO Standard, Companies Standard
Item Type: | Thesis (S1) |
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Additional Information: | No. Panggil: S_PEA_PUR a-2015; Pembimbing : I. Alfira Sofia |
Uncontrolled Keywords: | Audit switching, Pergantian manajemen, Opini audit, Financial distress, Profitabilitas, Ukuran KAP, Ukuran perusahaan |
Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance L Education > L Education (General) |
Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
Depositing User: | Mr. Cahya Mulyana |
Date Deposited: | 25 Jan 2016 02:18 |
Last Modified: | 25 Jan 2016 02:18 |
URI: | http://repository.upi.edu/id/eprint/19182 |
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