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The influence of sales growth, size, financial distress and effective use of asset on voluntary auditor switching (empirical study on listed manufacturing companies at indonesia stock exchange 2010-2014)

TURNIP, Mega Olobria (2017) The influence of sales growth, size, financial distress and effective use of asset on voluntary auditor switching (empirical study on listed manufacturing companies at indonesia stock exchange 2010-2014). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Every voluntary auditor switching conducted by the company is never told the real reason why. This research therefore, aim to analyze the influences of factors, that are sales growth, size, financial distress and effective use of asset on voluntary auditor switching. This research is conducted with secondary data analysis. This study examines the effect of sales growth, size, financial distress and effective use of asset on voluntary auditor switching. The analytical technique used is binary logistic regression to explain the relationship between dependent variables in the form of dichotomous variable and the independent variable in the form of interval and or categorical scale. Binary logistic regression is used because the dependent variable is a dichotomous categorical. The number of sample is 37 companies. Purposive sampling method is used to obtain for the 18 companies that have a habit to perform voluntary auditor switching. The other 19 companies which do not perform voluntary auditor switching are obtained using convenience sampling. The test results showed that size, financial distress and effective use of asset encourage company to perform voluntary auditor switching, while growth has no significant impact on voluntary auditor switching.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C17540
Uncontrolled Keywords: Sales growth, size, financial distress, effective use of asset, voluntary auditor switching Pertumbuhan penjualan, ukuran, financial distress, penggunaan asset secara efektif, pergantian auditor di luar regulasi
Subjects: A > A28 Accountants
A > A575 Auditing
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 25 Jun 2020 07:31
Last Modified: 25 Jun 2020 07:31
URI: http://repository.unsoed.ac.id/id/eprint/1802

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