PENGARUH PREDIKSI KEBANGKRUTANTERHADAP PERGANTIAN KAP PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI DAN INDUSTRI BARANG KONSUMSI YANG LISTING DI BEI PERIODE TAHUN 2008 – 2010

Wijayanti Asri, Sri (2013) PENGARUH PREDIKSI KEBANGKRUTANTERHADAP PERGANTIAN KAP PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI DAN INDUSTRI BARANG KONSUMSI YANG LISTING DI BEI PERIODE TAHUN 2008 – 2010. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Sri Wijayanti Asri, Bankruptcy Prediction Impact On Public Accountant Office Replacement At 2008-2010 BEI Listed Consumer Goods And Various Manufacturing Industry Companies. Faculty Of Economics, State University Of Jakarta. 2013.   The issue of independence is a key driver for the change of auditors or accounting firm (auditor switching) is mandatory in Indonesia. Auditor turnover can occur due to regulations requiring mandatory and voluntary could occur (voluntarily). Many questions will arise when companies change auditors or accounting firm due to events beyond voluntary rules set one factor is financial hardship. This study aims to determine whether the company's financial difficulties in Indonesia nmempengaruhi can perform switching auditors. The method used to determine financial hardship variables used in this study is the method Atlmant Z Score. This study uses financial statement data of various companies manufacturing consumer goods industry and listed on the Indonesia Stock Exchange (BEI) in 2008-2010. Data collection methods used in this research is purposive sampling method, which is based on predetermined criteria. Based on the method of purposive addition, the total sample was 58 companies. This hypothesis was tested using logistic regression analysis. The results showed that the variables significantly influence financial difficulties turn of Public Accountant Office.

Item Type: Thesis (S1)
Additional Information: Pembimbing I:Santi Susanti, S.Pd, M.Ak Pembimbing II:M. Yasser Arafat, SE, MM
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Filsafat dan Teori Manajemen (Philosophy and Theory of Manaagement)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perlengkapan, Manajemen Peralatan, Manajemen Perbekalan (Equipment Management)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 05 Jan 2018 03:41
Last Modified: 05 Jan 2018 03:41
URI: http://repository.fe.unj.ac.id/id/eprint/2216

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