PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

Companies that listed on IDX required to publish audited financial statement. Based on regulation No. X.K.6 about the responsibilities of publishing annual report for issuers and public companies that have been made by Bapepam, public companies require auditor as an independent party to produce opin...

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Main Authors: , DION FADIL PRADANA, , Ahmad Amin, SE., M.Sc.
Format: Theses and Dissertations NonPeerReviewed
Published: [Yogyakarta] : Universitas Gadjah Mada 2014
Subjects:
ETD
Online Access:https://repository.ugm.ac.id/129683/
http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70079
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Institution: Universitas Gadjah Mada
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spelling id-ugm-repo.1296832016-03-04T07:54:56Z https://repository.ugm.ac.id/129683/ PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING , DION FADIL PRADANA , Ahmad Amin, SE., M.Sc. ETD Companies that listed on IDX required to publish audited financial statement. Based on regulation No. X.K.6 about the responsibilities of publishing annual report for issuers and public companies that have been made by Bapepam, public companies require auditor as an independent party to produce opinion of fairness of the financial statement. This research trying to analize several factors that affect companies from making a decision about auditor switching. The object on this research are the public companies that listed on IDX during 2009-2011. There are three independent variables used in this research, such as opinion, reputation of audit firms, and financial distress. Based on this research, all of those independent variables are taking effect significantly to auditor switching. [Yogyakarta] : Universitas Gadjah Mada 2014 Thesis NonPeerReviewed , DION FADIL PRADANA and , Ahmad Amin, SE., M.Sc. (2014) PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70079
institution Universitas Gadjah Mada
building UGM Library
country Indonesia
collection Repository Civitas UGM
topic ETD
spellingShingle ETD
, DION FADIL PRADANA
, Ahmad Amin, SE., M.Sc.
PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
description Companies that listed on IDX required to publish audited financial statement. Based on regulation No. X.K.6 about the responsibilities of publishing annual report for issuers and public companies that have been made by Bapepam, public companies require auditor as an independent party to produce opinion of fairness of the financial statement. This research trying to analize several factors that affect companies from making a decision about auditor switching. The object on this research are the public companies that listed on IDX during 2009-2011. There are three independent variables used in this research, such as opinion, reputation of audit firms, and financial distress. Based on this research, all of those independent variables are taking effect significantly to auditor switching.
format Theses and Dissertations
NonPeerReviewed
author , DION FADIL PRADANA
, Ahmad Amin, SE., M.Sc.
author_facet , DION FADIL PRADANA
, Ahmad Amin, SE., M.Sc.
author_sort , DION FADIL PRADANA
title PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
title_short PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
title_full PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
title_fullStr PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
title_full_unstemmed PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
title_sort pengaruh opini, reputasi kap, dan financial distress terhadap auditor switching
publisher [Yogyakarta] : Universitas Gadjah Mada
publishDate 2014
url https://repository.ugm.ac.id/129683/
http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70079
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