Jurnal Akuntansi
Vol 8 No 2 (2015): Jurnal Akuntansi

FAKTOR-FAKTOR YANG MEMENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN AUDITOR DAN KONSEKUENSINYA TERHADAP AUDIT DELAY

Firanty, Ria (Unknown)
Syam, M Ardiansyah (Unknown)



Article Info

Publish Date
01 Apr 2015

Abstract

This study uses two research models. Data processing and testing hypotheses using logistic regression models for the first model and multiple linear regression for the second models are then processed using the program Statistical Package for Social Science (SPSS) version 16.0 with a significance value was set at 5%. The sample used in this study was 204 data of manufacturing companies listed in the Indonesian Stock Exchange in the period  2008 to 2011. Sample selection was done by using simple random sampling. The results of the first model analysis shows that the level of profitability positively influence auditor switching and size of Public Accounting Firm negatively influence auditor switching. The results of the second model analysis shows that the company's financial condition has a negative impact on audit delay and auditor switching has no influence on audit delay.

Copyrights © 2015






Journal Info

Abbrev

JARA

Publisher

Subject

Social Sciences

Description

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik ...