PENGARUH DIFERENSIASI KUALITAS AUDIT DAN KESULITAN KEUANGAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK

Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan

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Field Value
 
Title PENGARUH DIFERENSIASI KUALITAS AUDIT DAN KESULITAN KEUANGAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK
 
Creator SYAFITRI, YULIA
 
Subject Financial Institutions and Banks
Audit Quality, Financial Determination, Public Accounting
 
Description The theme of the article is the banks and financial institutions. This research aimed to obtain empirical evidence of the differentiation of audit quality, financial distress and audit opinion to audit switching. This research was using samples of manufacturing industry. The companies were listed on The Indonesian Stock Exchange in 2011-20151. Based on method purposive sampling, research samples total are 175 financial statements. Hypothesis in this research used logistic regression 19. This research indicated that financial distress had significant influencing on the audit switching. Financial distress had significant value 0.007 below 0.05. The differentiation of audit quality did not have significant a value is 0,392 larger than 0,05. The result is the differentiation of audit quality did not have significant influencing on the audit switching. Future studies may consider using the research object of all companies listed on the Stock Exchange, so that it can be seen as a valid generalization theory. Measurement of the variables in the differentiation of audit quality further research should be more accurate, not only see from displacement class or reputation KAP Brand Name undertaken by the clients of the Big Four.
 
Publisher Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang
 
Contributor
 
Date 2017-11-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Historical Inquiry; Quasi-Experimental; Literary Analysis; Survey/Interview
 
Format application/pdf
 
Identifier http://journal.febi.uinib.ac.id/index.php/almasraf/article/view/112
 
Source Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan; Vol 2, No 2 (2017): Juli - Desember 2017; 135-143
2528-5637
2528-5629
 
Language ind
 
Relation http://journal.febi.uinib.ac.id/index.php/almasraf/article/view/112/137
http://journal.febi.uinib.ac.id/index.php/almasraf/article/downloadSuppFile/112/129
 
Rights Copyright (c) 2017 Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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