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Dede Soenaryo

Universitas Muhammadiyah Tangerang

Author-ID : 3395797

Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences

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ANALISA PENGARUH AUDIT DELAY DAN AKSI KORPORASI TERHADAP PERGANTIAN KAP DI PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK (STUDI EMPIRIS PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2017) Dede Soenaryo; Indra Gunawan Siregar
Balance Vocation Accounting Journal Vol 2, No 2 (2018): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

This research aims to assess and analyze audit opinions, audit delays and corporate actions against auditor switching. The design of this study uses explanatory causality design. The population used in this study is companies listed on the IDX, especially the pharmaceutical sector for the period 2011-2017. The analytical method uses logistic regression and data analysis. The sample selection technique uses purposive sampling.The results of this study partially indicate that the audit delay variable and Public Accounting firm have no effect on auditor switching. whereas corporate action has a significant positive effect on auditor switching. The findings of this research are companies that make management changes or additions to branches and so on will have an impact on replacing the old auditor to become a new auditor. This can not be separated from the growing condition of the company which will certainly have increasingly complex problems.Keywords: Audit Delay, Corporate Action, Public Accounting firm and AuditorSwitching.ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis opini audit, audit delay dan aksi korporasi terhadap auditor switching.Desain penelitian ini menggunakan desain kausalitas eksplanatoris.Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di BEI khususnya sektor farmasi periode 2011-2017.Metode analisis menggunakan regregsi logistik, dan analisis data.Teknik pemilihan sampel menggunakan purposive sampling.Hasil dari penelitian ini secara parsial menunjukkan bahwa variabel audit delay dan ukuran KAP tidak berpengaruh terhadap auditor switching. sedangkan aksi korporasi berpengaruh positif signifikan terhadap auditor switching. Temuan peneltian ini adalah perusahaan yang melakukan pergantian manajemen atau penambahan cabang dan sebagainya akan berimbas pada digantinya auditor lama menjadi auditor yang baru. Hal ini tidak lepas dari kondisi perusahaan yang semakin besar tentu akan memiliki masalah yang semakin kompleks.Kata Kunci :Audit Delay, Aksi Korporasi, Ukuran KAP dan Auditor Switching.

Pengaruh Return On Equity, Kepemilikan Manajerial, Ukuran Perusahaan Terhadap Prudent Akuntansi Budi Rohmansyah; Dede Soenaryo; Indra Gunawan Siregar
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

In presenting quality financial statements, companies are faced with considerations, one of which is the prudent principle of accounting. This study aims to examine and analyze related to ROE, company size and board size to the company's prudence in making financial statements or prudent accounting. The design of this study uses explanatory causality research design using Eviews 9. The population used in this study is a company engaged in the manufacturing sector, namely the textile and garment sector during the period 2010-2014. The results of this study indicate that partially only the ROE variable has a significant effect on prudent accounting. While managerial ownership and company size have no effect on prudent accounting. The findings in this study are the equalization of positions between agents and principals through share ownership by managers (agents) unable to improve the prudent application of accounting. And the company does not consider its size too much in applying prudent accounting.Keywords: ROE, Managerial ownership, firm size, prudent accounting

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