Widiasti, Rr. Anindita (2012) Pengaruh Pergantian Manajemen, Opini Audit, Fee Audit, Kesulitan Keuangan Perusahaan, Ukuran KAP, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Pergantian Kantor Akuntan Publik. Other thesis, STIE Bank BPD Jateng.
![[img]](http://eprints.stiebankbpdjateng.ac.id/style/images/fileicons/text.png) |
Text
A.12.12. Rr. Anindita Widiasti 1A081297.pdf Download (3MB) |
Abstract
This study aimed to examine the effect of management changes, audit opinions, audit fees, financial difficulties, a public accounting firm size, firm size, and growth of the company to turn a public accounting firm. The company did turn a public accounting firm due to previous public accounting firm to act conservatively, and not in the interests of corporate management. So turn public accounting firm initiative is possible because the company wants to find a public accounting firm that meets the interests of the company. This study examines the return of research and Sudarma Damayanti (2008) and using secondary data from financial statements that publicly traded company listed on the Indonesia Stock Exchange in the year 2009-2011. This research used purposive sampling method and using a logistic regression analysis. The results of this study indicate that the audit opinion, a public accounting firm size, firm size and growth of the company does not affect the change of public accounting. Substitution management, audit fees, and financial distress the company has a significant positive effect. It shows that the more often companies do change management and increasing audit fees and financial distress caused the higher the company did turn public accounting firm.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | change management, audit opinion, audit fees, financial distress, firm size, firm size, growth, change of public accounting firm. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 19 Feb 2024 05:39 |
| Last Modified: | 19 Feb 2024 05:39 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1647 |
Actions (login required)
 |
View Item |
