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...
| Main Authors: | , |
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: |
| _version_ | 1797035227038613504 |
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| author | , DION FADIL PRADANA , Ahmad Amin, SE., M.Sc. |
| author_facet | , DION FADIL PRADANA , Ahmad Amin, SE., M.Sc. |
| author_sort | , DION FADIL PRADANA |
| collection | UGM |
| 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. |
| first_indexed | 2024-03-13T23:25:57Z |
| format | Thesis |
| id | oai:generic.eprints.org:129683 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:25:57Z |
| publishDate | 2014 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org: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 |
| spellingShingle | ETD , DION FADIL PRADANA , Ahmad Amin, SE., M.Sc. PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING |
| title | 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_short | PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING |
| title_sort | pengaruh opini reputasi kap dan financial distress terhadap auditor switching |
| topic | ETD |
| work_keys_str_mv | AT dionfadilpradana pengaruhopinireputasikapdanfinancialdistressterhadapauditorswitching AT ahmadaminsemsc pengaruhopinireputasikapdanfinancialdistressterhadapauditorswitching |