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All Journal Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Aptekmas : Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sri Hartaty
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Journal : Jurnal ACSY : Jurnal Accounting Politeknik Sekayu

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Pengaruh Ukuran KAP, Ukuran Perusahaan Klien, dan Tingkat Pertumbuhan Perusahaan Klien, Terhadap Auditor Switching Siska Aprianti; Sri Hartaty
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 4 No 1 (2016): Jurnal ACSY
Publisher : Politeknik Sekayu

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Abstract

Penelitian ini meneliti tentang pengaruh ukuran KAP, ukuran perusahaan klien, dan tingkat pertumbuhan perusahaan klien, terhadap auditor switching. Data sampel perusahaan sebanyak 89 perusahaan dengan periode pengamatan selama tiga tahun yaitu tahun 2012 – 2014. Sehingga total pengamatan sebanyak 270 pengamatan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia(BEI) selama periode 2012-2014. Penelitian ini berhasil membuktikan adanya pengaruh ukuran KAP terhadap auditor switching. Sedangkan variabel ukuran perusahaan klien dan tingkat pertumbuhan perusahaan klien tidak berpengaruh berpengaruh terhadap Auditor Switching.
Co-Authors Adelia Putri Yulna Bambang Cahyadi Dewi Kartika Sari Eka Jumarni Fithri Evi Zunnia Kartika Rachma Sari Nelly Masnila Nur Halimatus Sa’adah Rosy Armaini Siska Aprianti Sukmini Hartati Yuliana Sari