PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT DAN FINANCIAL DISTRESS TERHADAP PERTUKARAN KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Real Estate dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)
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Institusion

Universitas Sriwijaya

Author

ULFA ROSYIDA KAMAL (STUDENT ID : 01031381419196)
Kencana Dewi (LECTURER ID : 0008075703)
Arista Hakiki (LECTURER ID : 0017037302)

Subject

HJ9701-9940 Public accounting. Auditing 

Datestamp

2019-10-03 02:55:27 

Abstract :
The purpose of this research was to determine the effect of changes in management, audit opinion, and financial distress on the split off of Public Accounting Firm at real estate and property company listed on Indonesia Stock Exchange between 2013 to 2016. The population in this research were 38 real estate and property companies. The sampling method used was purposive sampling method, so that it was obtained 19 samples in this research. This research uses secondary data which is analyzed and obtained from annual reports of real estate and property companies and uses logistic regression analysis as an analytical method. The results of this study indicate that management changes and financial distress tend to affect the split off of Public Accounting Firms. While audit opinions tend not to affect the split off of Public Accountants Firms. 

File :
RAMA_62201_01031381419196_0008075703_0017037302_01_front_ref.pdf
RAMA_62201_01031381419196_0008075703_0017037302_02.pdf
RAMA_62201_01031381419196_0008075703_0017037302_03.pdf
RAMA_62201_01031381419196_0008075703_0017037302_04.pdf
RAMA_62201_01031381419196_0008075703_0017037302_05.pdf
RAMA_62201_01031381419196_0008075703_0017037302_06_ref.pdf
RAMA_62201_01031381419196_0008075703_0017037302_07_lamp.pdf