PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK
The objective of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, public ownership, activity of committee audit and change of management to change of public accounting firms. in this research is used financial ratios DER, ROE and firm size as...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| Subjects: |
| _version_ | 1797030502489653248 |
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| author | , Kaharudinsyah Leon Sakti, SE. , Dr. Supriyadi, M.Sc. |
| author_facet | , Kaharudinsyah Leon Sakti, SE. , Dr. Supriyadi, M.Sc. |
| author_sort | , Kaharudinsyah Leon Sakti, SE. |
| collection | UGM |
| description | The objective of this study is to examine the influence of corporate governance
mechanism, namely institutional ownership, public ownership, activity of committee
audit and change of management to change of public accounting firms. in this research is
used financial ratios DER, ROE and firm size as control variables. Data used in this
research is secondary data which uses a population of Non-banking firm, Credit Agencies
Other Than Banks, Securities, Insurance and investment according to the classification of
Indonesian Capital Market Directory (ICMD) listed on the BEI from 2005-2009. In this
study used to determine the sample using purposive sampling. Total sample of this study
using the 86 companies with details changed accounting firms Big four 37 and 49
changed accounting firms non Big four. The method of analysis of this research used
logistic regression.
The results of this study show that (1) institutional ownership had significant
influence to change of Big four public accounting firms, (2) public ownership had had
significant influence to change of Big four public accounting firms, (3) activity of
committee audit had not significant influence to change of Big four public accounting
firms, (4) change of management had not significant influence to change of Big four
public accounting firms. |
| first_indexed | 2024-03-13T22:06:48Z |
| format | Thesis |
| id | oai:generic.eprints.org:89295 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:06:48Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:892952014-08-20T02:52:16Z https://repository.ugm.ac.id/89295/ PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK , Kaharudinsyah Leon Sakti, SE. , Dr. Supriyadi, M.Sc. ETD The objective of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, public ownership, activity of committee audit and change of management to change of public accounting firms. in this research is used financial ratios DER, ROE and firm size as control variables. Data used in this research is secondary data which uses a population of Non-banking firm, Credit Agencies Other Than Banks, Securities, Insurance and investment according to the classification of Indonesian Capital Market Directory (ICMD) listed on the BEI from 2005-2009. In this study used to determine the sample using purposive sampling. Total sample of this study using the 86 companies with details changed accounting firms Big four 37 and 49 changed accounting firms non Big four. The method of analysis of this research used logistic regression. The results of this study show that (1) institutional ownership had significant influence to change of Big four public accounting firms, (2) public ownership had had significant influence to change of Big four public accounting firms, (3) activity of committee audit had not significant influence to change of Big four public accounting firms, (4) change of management had not significant influence to change of Big four public accounting firms. [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , Kaharudinsyah Leon Sakti, SE. and , Dr. Supriyadi, M.Sc. (2011) PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51867 |
| spellingShingle | ETD , Kaharudinsyah Leon Sakti, SE. , Dr. Supriyadi, M.Sc. PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK |
| title | PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG
AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN
KANTOR AKUNTAN PUBLIK |
| title_full | PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG
AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN
KANTOR AKUNTAN PUBLIK |
| title_fullStr | PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG
AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN
KANTOR AKUNTAN PUBLIK |
| title_full_unstemmed | PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG
AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN
KANTOR AKUNTAN PUBLIK |
| title_short | PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT YANG
AKTIF DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN
KANTOR AKUNTAN PUBLIK |
| title_sort | pengaruh struktur kepemilikan komite audit yang aktif dan pergantian manajemen terhadap pergantian kantor akuntan publik |
| topic | ETD |
| work_keys_str_mv | AT kaharudinsyahleonsaktise pengaruhstrukturkepemilikankomiteaudityangaktifdanpergantianmanajementerhadappergantiankantorakuntanpublik AT drsupriyadimsc pengaruhstrukturkepemilikankomiteaudityangaktifdanpergantianmanajementerhadappergantiankantorakuntanpublik |