FINANCIAL DISTRESS, GOING CONCERN OPINION, MANAGEMENT CHANGES, REPUTASI KAP, AUDIT TENURE DAN AUDIT FEE PADA VOLUNTARY AUDITOR SWITCHING (STUDI PADA SELURUH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015)

SUROYYA, FAILA ALFI (2018) FINANCIAL DISTRESS, GOING CONCERN OPINION, MANAGEMENT CHANGES, REPUTASI KAP, AUDIT TENURE DAN AUDIT FEE PADA VOLUNTARY AUDITOR SWITCHING (STUDI PADA SELURUH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015). Update Test thesis, Universitas Muria Kudus.

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Abstrak

Penelitian ini bertujuan untuk menguji pengaruh financial distress, going concern opinion, management changes, reputasi KAP, audit tenure dan audit fee pada voluntary auditor switching. Populasi yang digunakan adalah perusahaan yang terdaftar di BEI tahun 2011-2015. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 104 perusahaan. Metode analisis data yang digunakan adalah analisis regresi logstik. Hasil penelitian menunjukkan bahwa financial distress, going concern opinion, reputasi KAP dan audit tenure berpengaruh negatif pada voluntary auditor switching, sedangkan management changes dan audit fee berpengaruh positif pada voluntary auditor switching, tetapi financial distress, going concern opinion, reputasi KAP, audit tenure dan audit fee tidak berpengaruh pada voluntary auditor switching, sedangkan management changes berpengaruh pada voluntary auditor switching.

Item Type: Skripsi/ Thesis (Update Test)
Dosen Pembimbing: Dr. Dra. Ponny Harsanti, M.Si, Akt
Kata Kunci: Kata kunci: financial distress, going concern opinion, management changes, reputasi KAP, audit tenure, audit fee, voluntary auditor switching
Subjects: Ilmu-ilmu Sosial > Keuangan
Program Studi: Fakultas Ekonomi > Akuntansi (S1)
Depositing User: UPT Perpustakaan UMK
Date Deposited: 04 Jun 2018 06:22
Last Modified: 04 Jun 2018 06:22
URI: http://eprints.umk.ac.id/id/eprint/8896

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