Pengaruh Opini Going Concern, Pergantian Manajemen Dan Ekspansi Internal TerhadapAuditor Switching Secara Voluntary

Authors

  • Fitrylia Luli Karina
  • Masiyah Kholmi
  • Gina Harventy

DOI:

https://doi.org/10.22219/jrak.v4i1.4928

Abstract

The purpose of this study is to examine the influence of voluntary opinion concerns and auditing
switching on manufacturing companies listed on the BEI 2010-2013. This type of research is
associative. Sampling technique using purposive sampling. Types of data used are secondary
data in the form of financial statements of the company and data collection techniques is documentation. the results of this study can be concluded that partially (statistical test T) change
management variables, ROA and EPS growth rates do not affect the switching auditor, while for
the variable opinion of going concern and sales growth rate affect switching auditors at manufacturing companies listed on the Stock Exchange that year. In addition, F test results explain that
together the variable of going concern opinion, change of management, and internal expansion
with proxy of growth rate ROA (Return On Assets), EPS (Earning Per Share), sales influence to
auditor switching.
Keywords:going concern opinion, change of management, internal expansion, switching auditor.

Downloads

Download data is not yet available.

Downloads

Published

2017-11-06

Issue

Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).