ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KLIEN MELAKUKAN PERGANTIAN KANTOR AKUNTAN PUBLIK (AUDITOR CHANGES)(Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di BEI)

Rakhmawati, Arieska Kurnia (2008) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KLIEN MELAKUKAN PERGANTIAN KANTOR AKUNTAN PUBLIK (AUDITOR CHANGES)(Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

Public company in Indonesia this time progressively expand and more and more also Public Accountant Office, so that company more selective in chosening auditor service. As client from Office of Public Accountant perhaps will progressively claim the quality from selected audit service. Demand for KAP in Indonesia to progressively to improve the quality which Is passed to by a client. This research test some factor influencing client decision in conducting commutation KAP. In this research tested by six variable having an effect on by signifikan to satisfaction of client KAP. Entire All take careing manufaktur which listed in BEI of at ICMD 2005 until 2007 made by sampel, manufacturing business predominate the company which listing in BEI. One hundred seventy seven company of result of selection sampel with the company amount fifty nine company of during three year. Result of analysis regresi show the relation strength of between variable of credibility KAP, difficulty of finance and commutation CEO with the variable of auditor commutation. Hypothesis examination indicate that the credibility KAP, difficulty of finance and commutation CEO have the positive influence and signifikan to client decision in conducting commutation KAP. Unprovable kolerasi Auditor Changes because each selfsupporting variable in influencing decision of client KAP. Problem of Independency and ethics standard not yet been discussed in this research addition limitation will some variable can be made a input for the research of to come. Key words : auditor changes, client decision.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 13 Jun 2012 03:45
Last Modified: 13 Jun 2012 03:45
URI: http://eprints.umm.ac.id/id/eprint/7531

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