KURYANTO, YOHANES DWI (2015) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). S1 thesis, Universitas Pendidikan Indonesia.
|
Text
S_PEA_1101067_Title.pdf Download (119kB) | Preview |
|
|
Text
S_PEA_1101067_Abstract.pdf Download (206kB) | Preview |
|
|
Text
S_PEA_1101067_Table_of_Content.pdf Download (225kB) | Preview |
|
|
Text
S_PEA_1101067_Chapter1.pdf Download (518kB) | Preview |
|
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
S_PEA_1101067_Chapter2.pdf Restricted to Staf Perpustakaan Download (306kB) |
|
|
Text
S_PEA_1101067_Chapter3.pdf Download (291kB) | Preview |
|
|
Text
S_PEA_1101067_Chapter4.pdf Restricted to Staf Perpustakaan Download (464kB) |
|
|
Text
S_PEA_1101067_Chapter5.pdf Download (138kB) | Preview |
|
|
Text
S_PEA_1101067_Bibliography.pdf Download (287kB) | Preview |
Abstract
Penelitian ini dilakukan untuk mengetahui: Faktor-faktor apa saja yang berpengaruh terhadap audit switching (pergantian auditor) pada perusahaan perbankan yang listing di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Data yang digunakan baik untuk variabel audit switching yang merupakan variabel dependen, maupun untuk variabel-variabel independen seperti pergantian manajemen, opini audit, financial distress, profitabilitas, ukuran KAP dan ukuran perusahaan pada penelitian ini menggunakan data sekunder berupa laporan keuangan audit perusahaan. Pengujian hipotesis pada penelitian ini menggunakan regresi logistic dengan metode backward stepwise. Hasil penelitian pada 17 perusahaan perbankan yang dijadikan sampel menunjukan bahwa factor pergantian manajemen berpengaruh signifikan berdasarkan hasil penelitian dengan metode regresi logistik backward stepwise. Factor lain seperti opini audit, financial distress, profitabilitas, ukuran KAP, ukuran perusahaan tidak ditemukan pengaruh signifikan terhadap audit switching pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). ---------- This study was conducted to determine the factors that influence the audit switching (change of auditor) on the banking company that listing on the Indonesia Stock Exchange (IDX). The method used descriptive quantitative method. The data used both for variable switching audit which is the dependent variable and for independent variables such as management changes, audit opinion, financial distress, profitability, size of KAP and size of company in this study using secondary data from audited financial statements of the company. Testing the hypothesis in this study using logistic regression with backward stepwise method. The results of the study on 17 banking companies sampled showed that factors significantly influence management changes based on the results of research with backward stepwise logistic regression method. Other factors such as the audit opinion, financial distress, profitability, size of KAP, size of company wasn’t found significant influence on the switching audit on banking companies listed in the Indonesia Stock Exchange (IDX).
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | S PEA KUR a.2015; Silviana Agustami. |
| Uncontrolled Keywords: | Audit Switching, Pergantian Manajemen, Opini Audit, Financial Distress, Profitabilitas, Ukuran KAP, Ukuran perusahaan, Audit Switching, Management Changes, Audit Opinion, Financial Distress, profitability, size of KAP, size of company. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mr. Tri Agung |
| Date Deposited: | 17 Aug 2016 14:32 |
| Last Modified: | 17 Aug 2016 14:32 |
| URI: | http://repository.upi.edu/id/eprint/21547 |
Actions (login required)
 |
View Item |