Determinants Of Audit Firms Switching Among Indonesian Public Companies

Putri, Maya Kirana (2017) Determinants Of Audit Firms Switching Among Indonesian Public Companies. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pergantian manajemen, ukuran perusahaan klien, kompleksitas klien, dan pertumbuhan klien terhadap perpindahan KAP(Kantor Akuntan Publik). Sampel penelitian dipilih dengan metode purposive sampling. Data yang terpilih berjumlah 100 perusahaan publik Indonesia yang terdaftar di Bursa Efek Indonesia. Analisis regresi logistik digunakan untuk menguji hipotesis pada penelitian ini. Hasil penelitian menunjukkan bahwa pergantian manajemen dan pertumbuhan klien berpengaruh positif terhadap perpindahan KAP. Sebaliknya ukuran perusahaan klien dan kompleksitas klien tidak berpengaruh terhadap perpindahan KAP karena perusahaan besar berupaya untuk menghindari persepsi publik bahwa dengan mengganti KAP, perusahaan tersebut sedang mengalami kesulitan finansial dan diperlukan waktu bagi KAP baru untuk memahami dengan baik keadaan perusahaan klien jika pergantian KAP terjadi.

English Abstract

The study aims to examine the factors influencing to audit firms switching in Indonesia. These factors are management turnover, size of the client’s firm, client’s complexity and client’s growth. Research samples are selected by purposive sampling method of 100 public companies listed in Indonesian Stock Exchange. Logistic regression analysis is employed to test the hypothesis. The research result reveals that management turnover and client’s growth positively affect towards audit firms switching. Otherwise, the size of the client’s firm and client’s complexity did not affect to audit firms switching because large companies attempt to avoid public’s perception that by switching the audit firms means the company is experiencing financial difficulties, and it takes time for the new audit firms to understand well the state of client’s company if switching is occurred.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2018/42/051802002
Uncontrolled Keywords: Perpindahan Kantor Akuntan Publik, Pergantian Manajemen, Ukuran Perusahaan Klien, Kompleksitas Klien, Pertumbuhan Klien
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Yusuf Dwi N.
Date Deposited: 25 Apr 2018 06:41
Last Modified: 03 Nov 2021 01:32
URI: http://repository.ub.ac.id/id/eprint/9876
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