Pengaruh Financial Disstress, Opini Audit, Pertumbuhan Perusahaan Dan Ukuran Kap Terhadap Pergantian Auditor (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014)

• Main Authors: Rohmah, Alifatur (Author), , DR. Fatchan Achyani S.E, M.si (Author)
• Format: Book
• Published: 2016.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/47946/11/NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/47946/12/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/47946/3/BAB%20I.pdf; https://eprints.ums.ac.id/47946/4/BAB%20II.pdf; https://eprints.ums.ac.id/47946/5/BAB%20III.pdf; https://eprints.ums.ac.id/47946/6/BAB%20IV.pdf; https://eprints.ums.ac.id/47946/7/BAB%20V.pdf; https://eprints.ums.ac.id/47946/8/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/47946/9/LAMPIRAN.pdf; https://eprints.ums.ac.id/47946/10/SURAT%20PERNYATAAN%20PUBLIKASI%20KARYA%20ILMIAH.pdf
• Keywords: HF5601 Accounting; HJ Public Finance

Period of audit tenure between auditor and is client companies have an impact to auditor independency. Therefore companies obliged to make change of rotation of auditor. This is ini accordance with financial minister statutory No. 423 /KMK.06/2002, determine limitation of audit tenure, then it has impact to audit firm switching this research airns to determine to factors that influince the changes of the auditor by the client. The date being used is from "manufacturing company" which is listed in"Bursa Efek Indonesia"(BEI) in 2012-2014 period. Variabel used in this research financial disstress, audit opinion,company growth, and acounting firm size toward auditor changes. The result afthis research shown below: (1) financial disstress has positive effect toward auditor changes (2) audit opinion has positif effect toward auditor changes (3) company growth has no effect toward auditor changes (4) acounting firm size has positive effect toward auditor changes.