FITRIA DEWI, MARISKA (2015) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2009-2013). Update Test thesis, Universitas Muria Kudus.

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Abstrak

Penelitian yang berjudul analisisfaktor-faktor yang mempengaruhipergantian KAP (studiempirispadaperusahaanmanufaktur di Bursa Efek Indonesia periode 2009-2013)ini bertujuanuntukmengujisecaraempirispengaruhpositifkepemilikansaham, kesulitankeuangan, dewankomisaris, pergantianmanajemen,opini going concern,tenuredankomite audit terhadappergantiankantorakuntanpubliksecaraparsial. Penelitianinitermasukdalampenelitianstudiempiris yang dilakukanpadaperusahaan yang terdaftar di Bursa EfekIndondesia (BEI) selamaperiodetahun 2009-2013.Penelitianinimenggunakan 10 perusahaansehinggadiperoleh 40 sampelpenelitian.Data yang digunakanadalah data sekunderyaitu data laporankeuangantahunan.Teknik analisis data menggunakan analisis regresi logistik, overall model fit. Hasil penelitian menunjukkan bahwavariabelkepemilikansahamtidakmemilikipengaruh yang signifikanterhadapprobabilitaspergantian KAP berdasarkanhasilpengujian yang menunjukkanbahwavariabelkepemilikansahammemilikitingkatsignifikansi 1.000 > α=5%.Variabel financial distress tidakmemilikipengaruh yang signifikanterhadapprobabilitaspergantian KAP.Variabeljumlahanggotadewankomisaristidakmemilikipengaruh yang signifikanterhadappergantian KAP.Variabelpergantianmanajementidakmemilikipengaruh yang signifikanterhadapprobabilitaspergantian KAP.Variabelopini going concern tidakmemilikipengaruh yang signifikanterhadapprobabilitaspergantian KAP.Variabel audit tenure memilikipengaruh yang signifikanterhadapprobabilitaspergantian KAP denganarahpositif.Variabelkomite audit memilikipengaruh yang signifikanterhadapprobabilitaspergantian KAP denganarahpositif. Kata Kunci :KepemilikanSaham, KesulitanKeuangan, DewanKomisaris, PergantianManajemen,Opini Going Concern,Tenure,Komite Audit danPergantian Kantor AkuntanPublik. The study, entitledthe analysis ofthe factorsthat affect thechange ofKAP(empirical study on manufacturing companiesin Indonesia Stock Exchange2009-2013) aimsto empirically examine thepositive effectsof share ownership, financial difficulties, the board, management changes, going concern opinion, tenure andaudit committeeofa public accounting firmturnoverpartially. This researchincludesthestudyof empiricalstudiesconducted oncompanies listed on theStock ExchangeIndondesia(IDX) during the period2009-2013. This study used10 companiesto obtain40sample. The data used aresecondary data is datathe annual financial statements. Analysis usinglogistic regression analysis, the overallmodel fit. The results showedthat theshare ownershipvariabledoes nothave a significant effecton the probability ofturnoverKAPbased on test resultsthat showthat theshare ownershipvariablehasa significance level of1.000>α=5%. The variablefinancial distresshas nosignificant effect on theprobability ofturnoverKAP. Variablenumber ofthe commissionersdid not havea significant effect onthe changeof KAP. Management turnovervariablehas nosignificant effect on theprobability ofturnoverKAP. Variablegoing concern opinionhas nosignificant effect on theprobability ofturnoverKAP. Audittenurevariablehas asignificant effect on theprobability ofturnoverKAPwiththe positive direction. Audit committeevariableshave a significant effecton the probability ofturnoverKAPwiththe positive direction. Keywords: Shares, FinancialDifficulties, Board of Commissioners, ManagementTurnover, Going ConcernOpinion, Tenure, Audit CommitteeandSubstitutionPublic Accounting Firm.

Item Type:	Skripsi/ Thesis (Update Test)
Kata Kunci:	ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN
Subjects:	Ilmu-ilmu Sosial > Teori Ekonomi
Program Studi:	Fakultas Ekonomi > Manajemen (S1)
Depositing User:	pustakawan umk
Date Deposited:	07 Mar 2015 04:22
Last Modified:	07 Mar 2015 04:22
URI:	http://eprints.umk.ac.id/id/eprint/4180

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