PENGARUH OPINI AUDIT, REPUTASI KAP, DAN FEE AUDIT TERHADAP AUDITOR SWITCHING PERIODE 2010-2015

SARI, OKVIANA

dc.contributor.advisor	SURYANTO,RUDY
dc.contributor.author	SARI, OKVIANA
dc.date.accessioned	2017-07-21T06:55:25Z
dc.date.available	2017-07-21T06:55:25Z
dc.date.issued	2017-01-23
dc.identifier.uri	http://repository.umy.ac.id/handle/123456789/11697
dc.description	The purpose of this study is to analyze the effect of audit opinion, firm’s reputation, and audit fee on the auditor switching. The auditor switching is applied as dependent variable, meanwhile audit opinion, firm’s reputation, and audit fee as independent variables. The sample for this research are the all banking companies that have listed in Indonesia Stock Exchange during 2010-2015. Samples were taken by purposive sampling method. Logistic regression analysis was used to test the hypothesis. The result of this research found that audit opinion and audit fee does not haves positive influence with the auditor switching, but firm’s reputation has positive influence with the voluntary auditor switching.	en_US
dc.description.abstract	Tujuan dari penelitian ini adalah untuk menganalisis pengaruh opini audit, reputasi KAP, dan fee audit terhadap auditor switching. Auditor switching digunakan sebagai variabel dependen, sedangkan opini audit, reputasi KAP dan fee audit digunakan sebagai variabel independen. Penelitian ini menggunakan sampel semua perusahaan perbankan yang terdaftar di BEI (Bursa Efek Indonesia) selama tahun 2010-2015. Pengambilan sampel dalam penelitian menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi logistik dalam pengujian hipotesis. Hasil penelitian menunjukkan bahwa opini audit dan fee audit tidak berpengaruh terhadahp auditor switching. Sedangkan reputasi KAP berpengaruh positif terhadap auditor switching.	en_US
dc.publisher	FE UMY	en_US
dc.subject	opini audit, reputasi KAP, fee audit, auditor switching. audit opinion, firm’s reputation, audit fee, auditor switching	en_US
dc.title	PENGARUH OPINI AUDIT, REPUTASI KAP, DAN FEE AUDIT TERHADAP AUDITOR SWITCHING PERIODE 2010-2015	en_US
dc.title.alternative	(STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)	en_US
dc.type	Thesis SKR F E 360	en_US