Electronic Resource

Analisis faktor-faktor yang mempengaruhi perusahaan yang terdaftar pada bursa efek Indonesia (BEI) untuk melakukan pergantian editor

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The relationship between the firm and the client in long term can affect the objectivity and independence of the firm because it may affect the objectivity and independence of the firm.. The research aims to obtain empirical evidence about the effect of KAP’s reputation, share growth, financial distress, audit tenure and client growth to go public companies listed on the Indonesian Stock Exchange.
This research using quantitative descriptive approach. The population in this research are go public companies listed on the Indonesian Stock Exchange of the years 2007-2011. The sampling methode using purposive sampling with the total of sample are fifty companies. The analysis of data using data analysis technique generalized Least Square and exemined using Eviews 7.0 application
The finding of this research shows that KAP’s reputation impact negative and insignificant to auditor switching. Share growth impact negative and insignificant to auditor switching. Financial distress impact positive and significant to auditor switching . Audit tenure impact negative and significant to auditor switching. Client growth impact negative and insignificant to auditor switching. While simultaneously the KAP’s reputation, share growth, financial distress, audit tenure and client growth effected auditor switching. The ability whole of independen variable in explain auditor switching 23.71% and the residual value 76.29 influenced by other variants outside the model in this research.

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Detail Information

Series Title

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Call Number

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Publisher

Bogor : STEI Tazkia., 2012

Collation

24 HAL

Language

Indonesia

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Classification

NONE

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Edition

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Subject(s)

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Specific Detail Info

Skripsi Jurnal

Statement of Responsibility

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