RIYANTI, MITA (2018) PENGARUH UKURAN KAP, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN PADA PERGANTIAN AUDITOR (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2013 - 2016). S1 thesis, Universitas Negeri Jakarta.
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Abstract
Mita Riyanti, 2018: The Influence of Accounting firm size, Company Size and Company Growth towards Auditor Switching. Financial report could give many information for many parties that needed. Audit tenure between the company and their auditor could give bad effect for Auditor independency. Because of that, the company should do auditor switching for make his financial report in good rules. The data being used is form manufacturing company which is listed in Bursa Efek Indonesia (BEI) in 2013-2016. Variabel used in this research are accounting firm size, client size and company growth by using logistic regression in E-Views 8 (binary logit). This research tried to test the effect of Accounting firm size, Client size, and Company growth of auditor switching. The result of this research shown below that: (1) Accounting company Size has no effect towards auditor switching, (2) company size has negative effect towards auditor switching (3) company growth has positive effect towards auditor switching. Keywords: Auditor Switching, Accounting Firm Size, Company Size and Company Growth.
Item Type: | Thesis (S1) |
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Additional Information: | Pembimbing I : Dr. Choirul Anwar, MBA, MAFIS ; Pembimbing II: Tri esti Utamingtyas, SE, M.SA |
Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) |
Divisions: | Fakultas Ekonomi > S1 Akuntansi |
Depositing User: | Budi Siswanto |
Date Deposited: | 28 Sep 2018 09:02 |
Last Modified: | 28 Sep 2018 09:02 |
URI: | http://repository.fe.unj.ac.id/id/eprint/6226 |
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