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All Journal Jurnal Ekonomi dan Kewirausahaan Manajemen Sumber Daya Manusia Prosiding Responsibilitas JURNAL DERIVAT: JURNAL MATEMATIKA DAN PENDIDIKAN MATEMATIKA Jurnal Ekonomi Bisnis dan Kewirausahaan Adi Widya : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat International Journal of Social Science SURAKARTA ABDIMAS JOURNAL Journal Of Economic Sciences (Ekuisci) Jurnal Ekonomi Bisnis dan Kewirausahaan
Juni Trisnowati
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Journal : JURNAL DERIVAT: JURNAL MATEMATIKA DAN PENDIDIKAN MATEMATIKA

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Analisis Prediksi Kemungkinan Pergantian Auditor Pada Perusahaan Properti Dengan Menggunakan Linear Probability Model Budiwinarto, Kim; Rahayu, Cicilia Puji; Trisnowati, Juni
Jurnal Derivat: Jurnal Matematika dan Pendidikan Matematika Vol 7, No 1 (2020): Jurnal Derivat (Juli 2020)
Publisher : Pendidikan Matematika Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (840.149 KB) | DOI: 10.31316/j.derivat.v7i1.871

Abstract

This study aims to analyze the prediction of the possibility of an auditor switching in property companies listed on the Indonesia Stock Exchange in 2017 based on the Public Accountant Firm’s size and management switching using a linear probability model. The data used are secondary data obtained from the financial statements of property companies. Property companies that meet the requirements in the study as a sample of 33 companies. To estimate the linear probability model using the ordinary least square method. The model that has been obtained was tested by t-test and F test. The results of the data analysis can be concluded that the model obtained can be used to predict the possibility of a property company auditor switching based on the predictor variable of Public Accountant Firm’s size and management switching with a predictive reliability level of 84.84%.  Keywords: linear probability model, auditor switching, Public Accountant Firm’s size, management switching, ordinary least square method.
Analisis Prediksi Kemungkinan Pergantian Auditor Pada Perusahaan Properti Dengan Menggunakan Linear Probability Model Budiwinarto, Kim; Rahayu, Cicilia Puji; Trisnowati, Juni
Jurnal Derivat: Jurnal Matematika dan Pendidikan Matematika Vol 7, No 1 (2020): Jurnal Derivat (Juli 2020)
Publisher : Pendidikan Matematika Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (840.149 KB) | DOI: 10.31316/j.derivat.v7i1.871

Abstract

This study aims to analyze the prediction of the possibility of an auditor switching in property companies listed on the Indonesia Stock Exchange in 2017 based on the Public Accountant Firm’s size and management switching using a linear probability model. The data used are secondary data obtained from the financial statements of property companies. Property companies that meet the requirements in the study as a sample of 33 companies. To estimate the linear probability model using the ordinary least square method. The model that has been obtained was tested by t-test and F test. The results of the data analysis can be concluded that the model obtained can be used to predict the possibility of a property company auditor switching based on the predictor variable of Public Accountant Firm’s size and management switching with a predictive reliability level of 84.84%.  Keywords: linear probability model, auditor switching, Public Accountant Firm’s size, management switching, ordinary least square method.
Co-Authors Anisa Yumarti, Nurul Cicilia Puji Rahayu Danarwati, Yanti Sri Destina Paningrum, Destina Dewi Pujiani Erni Widiastuti Fadilah, Novi Siti Giarti Slamet Indrian Supheni Kim Budiwinarto kun ismawati Nugroho B Sukamdani Nugroho, Novie Endi Praptiesrini Praptiestrini -, Praptiestrini Pujian, Dewi Puput Ike Suryani Rohwiyati Rohwiyati, Rohwiyati Rusnandari Retno Cahyani Sarsiti Sarsiti . Sri Wahyu Ening Handayani Sulistya Sulistya, Sulistya Sulistyo Surendra, Arya Suryati Suryati Susma, Devi Yanti Sri Danarwati