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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2012) Nikmah, Latifatun; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.385 KB)

Abstract

The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia. Some of past research about factors that influence auditor switching still shows different results. Therefore, another research needs to retest the theory of auditors switching.The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange and continously published financial statements in 2008 – 2012. Based on purposive sampling method, samples obtained by 70 companies in the period 2008 – 2012 so obtained 350 data observations. Hypothesis in this research are tested by logistic regression analytical method. Research variable being used are Accounting Firm Size (KAP), Audit Opinion (OPINI), Management Turnover (CEO), Financial Distress (FD), Percentage Independent Commissioner (IDK), and Auditor Switching (SWITCH). The result of this research show that: (1) Accounting Firm Size has significant effect on Auditor Switching, (2) Audit Opinion does not have significant effect towards Auditor Switching, (3) Management Turnover does not have significant effect towards Auditor Switching, (4) Financial Distress has significant effect towards Auditor Switching, and finally (5) percentage independent commissioner does not have significant effect towards Auditor Switching
Pengaruh Promosi Dan Testimoni Terhadap Minat Beli Produk Hijab Buttonscraves Latifatun Nikmah; Wina Yuniarti; Rayhan Gunaningrat
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 2 (2024): Maret : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i2.659

Abstract

In the modern era, Muslim fashion, one of which is the hijab, is experiencing developments every year. Hijab is Muslim clothing that is very popular with Muslim women in Indonesia. This incident happened because Muslim women in Indonesia are aware that wearing the hijab is an obligation. This provides an open space for companies to produce Muslim clothing, especially hijabs, to become the main target market in the country. The purpose of this research is to find out whether promotions and testimonials have an influence on purchasing interest through the mediating variable of consumer trust in Buttonscraves products. There were 51 participants in this study and data was collected through an online survey using a Google form. The sampling technique was carried out using purposive sampling techniques and primary data types, as well as collecting questionnaires. The results of the analysis show that promotions have a significant effect on buying interest, testimonials have a significant effect on buying interest and testimonials have a simultaneous effect on buying interest in Hijab Buttonscraves.