PENGARUH PERGANTIAN MANAJEMEN, TIPE KAP, OPINI AUDITOR, KESULITAN KEUANGAN PERUSAHAAN, PERSENTASE PERUBAHAN ROA DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK
Abstract
The main purpose of this research is examining the effects of management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage and firm size to auditor changes. This research was carried out on manufacturing company listed on the Indonesia Stock Exchange (BEI) for the period 2009-2011. The selection of sample using purposive sampling method and get total sample are 84 research data. The analysis of this research used is logistic regression at level significance 5%. Result of this research show that management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage and firm size do not have significant effect for auditor changes.
Keyword: auditor change, management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage, firm size.
Keyword: auditor change, management changes, the type of KAP, auditor opinion, financial distress, change of ROA percentage, firm size.
DOI: 10.30595/kompartemen.v14i2.1777
Copyright (c) 2017 KOMPARTEMEN

This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2579-8928
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Keywords
Audit committee
CAR, NPL, NIM, BOPO, LDR, ROA
Environmental, Social and Governance, Global Research Trend, Bibliometric Analysis
Financial Attitude
Financial performance
Fraud
Indonesia..
Kebijakan Dividen
Kendaraan roda dua
Kepatuhan Pajak
Kepemilikan Institusional
Kinerja keuangan, corporate governance, intellectual capital, konservatisme akuntansi
Komisaris Independen
Leverage
Moral Pajak
Peer-To-Peer Lending
Return on Asset (ROA), Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO).
Sanksi Pajak
issues
return on asset
soal pilihan ganda pengetahuan pajak