Analisis Faktor-Faktor Yang Mempengaruhi PergantianKantor Akuntan Publik Pada Perusahaan Manufaktur YangTerdaftar Di Bursa Efek Indonesia

• Main Authors: Deniandraini, Frika (Author), , Drs. Eko Sugiyanto M.Si (Author)
• Format: Book
• Published: 2015-10-23.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online

Summary

ABSTRACT Substitution Public Accounting Firm (KAP) on companies in the Indonesia Stock Exchange (BEI) can occur because of a conflict of interest between the company (client) with KAP interests, or the interests of one party are not met. Several factors can trigger the change of KAP do like the change of new management, the company is experiencing financial difficulties, want to replace the larger the firm, and so forth. The purpose of this study was to determine the effect of going concern opinion, change of management, the auditor's reputation, financial difficulties to turn KAP in manufacturing companies. This research is empirical research using secondary data from the annual financial statements (annual report). The study population was all companies listed on the Indonesian Stock Exchange (BEI) from 2011-2013. Collecting data using purposive sampling method and acquired 34 companies as research samples. Data were analyzed using logistic regression analysis, feasibility test the model, the model fit, coefficient of determination, classification matrix model and test wald. Results from this study indicate that the going concern opinion variables have an influence on the turn of the public accounting firm in Indonesia. While the other variables examined in this study such as management changes, the reputation of auditors, financial difficulties do not affect the change of public accounting firms in Indonesia. Keywords: change of KAP, going concern opinion, change of management, the auditor's reputation, financial difficulties

Item Description

https://eprints.ums.ac.id/38115/18/NASKAH%20PUBLIKASI.pdf
https://eprints.ums.ac.id/38115/1/03.%20HALAMAN%20JUDUL.pdf
https://eprints.ums.ac.id/38115/2/04.%20BAB%20I.pdf
https://eprints.ums.ac.id/38115/6/05.%20BAB%20II.pdf
https://eprints.ums.ac.id/38115/7/06.%20BAB%20III.pdf
https://eprints.ums.ac.id/38115/8/07.%20BAB%20IV.pdf
https://eprints.ums.ac.id/38115/9/08.%20BAB%20V.pdf
https://eprints.ums.ac.id/38115/10/09.%20DAFTAR%20PUSTAKA.pdf
https://eprints.ums.ac.id/38115/17/01.%20SURAT%20PERNYATAAN%20PUBLIKASI.pdf
https://eprints.ums.ac.id/38115/21/10.%20LAMPIRAN.pdf