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Michelle Kristian
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Economics, Econometrics & Finance

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Pengaruh Kepemilikan Publik, Pertumbuhan Perusahaan, Dan Ukuran Kantor Akuntan Publik Terhadap Penggantian Auditor: Studi pada Perusahaan Indeks Kompas100 Periode 2011-2013 Michelle Kristian
Jurnal Ekonomi Vol. 20 No. 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.160

Abstract

The issue of auditor independence is the main cause why the company is required to conduct mandatory auditor replacement. Various questions arise when there are companies that perform voluntary auditor replacement, the change of auditors outside the Peraturan Menteri Keuangan No. 17/PMK.01/2008. The purpose of this study is to test the effect of public ownership, company growth, and public accountant firms' size on auditor replacement. The object of this study is the Kompas100 Index company for the period 2011-2013. The selection of the sample is determined based on the purposive sampling method. The sample used in the study are 34 companies that are successively entered the Kompas100 Index period 2011-2013 except for the financial sector, presenting financial statements in Indonesian Rupiah, has assets increased from year to year, and contains all data related to all variables. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. The data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are a mixture of metric and non-metric. The results of this study are (1) public ownership does not affect replacement auditors significantly, (2) company's growth does not affect replacement auditor significantly, (3) public accountant firm's size does not affect auditor replacement significantly, (4) public ownership, company's growth, and public accountant firm's size simultaneously do not affect auditor replacement significantly.
Pengaruh Jumlah Dewan Direksi Dan Shareholder Eqity To Total Asset Ratio Terhadap Financial Distress (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2015) Michelle Kristian
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.282

Abstract

The objective of this research was to examine the directors' size and shareholder equity ratio towards financial distress. In this research, directors' size was measured by its size and shareholder equity ratio was measured by comparing shareholder equity to total assets, while financial distress was measured by Altman Z-Score Model with five ratios. The object in this research was companies that are experiencing financial distress and were listed at Indonesia Stock Exchange (IDX) for the period 2012 until 2015. The sample was selected by using the purposive sampling method and the secondary data used in this research was analyzed by using the multiple regression method. In total, there were 22 companies that fulfilled the requirements set by the researcher. The results of this research were directors' size and shareholder equity ratio simultaneously had a significant effect on financial distress. Directors' size had no positive effect on financial distress and the Shareholder equity ratio had a positive significant effect on financial distress.
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