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Kikih Sugiarti
Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance

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PENGARUH PERGANTIAN MANAJEMEN, TIPE KAP, OPINI AUDITOR, KESULITAN KEUANGAN PERUSAHAAN, PERSENTASE PERUBAHAN ROA DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK Kikih Sugiarti; Hadi Pramono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIV No.2 September 2016
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v14i2.1777

Abstract

The main purpose of this research is examining the effects of management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage and firm size to auditor changes. This research was carried out on manufacturing company listed on the Indonesia Stock Exchange (BEI) for the period 2009-2011. The selection of sample using purposive sampling method and get total sample are 84 research data. The analysis of this research used is logistic regression at level significance 5%. Result of this research show that management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage and firm size do not have significant effect for auditor changes.Keyword: auditor change, management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage, firm size.
Co-Authors Hadi Pramono