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PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, RETURN ON ASSETS (ROA), DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar pada Bursa Efek Indonesia (BEI) tahun 2015-2017)

Arummaya, Safirah Fauziyyah (2019) PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, RETURN ON ASSETS (ROA), DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar pada Bursa Efek Indonesia (BEI) tahun 2015-2017). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to determine the effect of audit opinion, management change, return on assets, and the size of the public accounting firm on the auditor switching. The types and sources of data were obtained from the annual reports of property and real estate companies in 2015-2017 which were published on the IDX official website ww.idx.co.id. The Data collections were taken by means of literature study and documentation methods. The statistic tools in this research were dummy and SPSS 25. Based on this research, the researcher conclude that audit’s opinions significantly influence to auditor switching, while management change, return on assets, and public accounting firm’s size have no significant effect to auditor switching. The simultaneous test result shown that there was an impact from the audit opinion variable, management change, return on assets, and the size of the public accounting firm on the auditor switching.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201510170311108
Keywords: Auditor Switching, Audit Opinion, Management Change, Return On Assets, and Size Of The Public Accounting Firm
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Retno Widiyastuti Ika Wijaya
Date Deposited: 25 Jun 2019 01:48
Last Modified: 25 Jun 2019 01:48
URI : http://eprints.umm.ac.id/id/eprint/46603

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