| dc.contributor.author | PUTRA, WAHYU MANUHARA | |
| dc.contributor.author | AMALIA, MIFTAHULRROHMAT | |
| dc.date.accessioned | 2016-09-30T17:07:18Z | |
| dc.date.available | 2016-09-30T17:07:18Z | |
| dc.date.issued | 2016-02-02 | |
| dc.identifier.issn | 978-602-72325-1-8 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/4349 | |
| dc.description.abstract | The issue on independence is major cause of public accounting firm
turnover. This study is aimed at examining whether financial distress,
management rotation, prior audit opinion, firm profitability, and client’s
firm size influence a bank in doing public accounting firm turnover. The
samples of this research are banking firms listed in the Indonesia Stock
Exchange in the period of 2009 – 2014. The data were obtained from the
annual reports and financial statements of the firms in banking sectors
listed in the Indonesia Stock Exchange. The samples are as many as 15
banks. The data were analyzed using multinominal logistic regression.
The results have shown that financial distress variable significantly
influenced the Upgrade Public Accounting Firm Turnover and did not
significantly influence the Samegrade Public Accounting Firm Turnover.
Meanwhile, the firm profitability variable influenced the Upgrade and
Samegrade Public Accounting Firm Turnover. The management rotation
variable, the firm size, and the prior audit opinion variables did not
significantly influence the Public Accounting Firm Turnover. | en_US |
| dc.description.sponsorship | UMY, IAI, APSA | en_US |
| dc.publisher | Accounting Dept, FEB, UMY | en_US |
| dc.subject | Financial Distress, Management Rotation, Prior Audit Opinion, Firm Profitability, Client’s Firm Size | en_US |
| dc.title | ANALISIS FAKTOR –FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK | en_US |
| dc.type | Other | en_US |
