E-JURNAL AKUNTANSI
Vol 11 No 3 (2015)

PENGARUH AUDIT FEE, OPINI GOING CONCERN, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, UKURAN KAP PADA PERGANTIAN AUDITOR

Edwin Wijaya (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
02 Jul 2015

Abstract

The purpose of this study was to determine the effect of audit fee, going concern opinion, financial distress, the size of the company and the size of the firm at the turn of the auditor. The type of data used is quantitative data in the form of financial statements of companies manufacturing the period 2008-2013 listed in Indonesia Stock Exchange. The Source of data is secondary data. The Samples using is purposive sampling method, and the number of samples is 96 companies. Data were analyzed using logistic regression analysis, because the dependent variable using dummy variables. The results showed the audit fee and the going concern opinion affect the auditor turnover. While financial distress, the size of the company and the size of KAP has no effect on the change of auditor

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...