Victoria, Ari Palma (2014) ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP RESTATEMENT. Masters thesis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Abstrak Bahasa Indonesia ABSTRAK ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP RESTATEMENT Oleh VICTORIA ARI PALMA A Penelitian ini bertujuan untuk menganalisis secara empiris karakteristik perusahaan dan pergantian auditor terhadap restatement pada perusahaan yang terdaftar pada Bursa Efek Indonesia tahun 2007 sampai dengan 2011. Karakteristik perusahaan meliputi ukuran perusahaan, profitabilitas perusahaan yang diukur menggunakan ROA (return on asset), leverage perusahaan yang diukur menggunakan DER (debt to equity ratio). Data yang digunakan dalam penelitian ini adalah 506 perusahaan sampel yang terdaftar pada Bursa Efek Indonesia. Hipotesis dalam penelitian ini diuji dengan alat analisis regresi logistik menggunakan alat bantu software SPSS 17.00. Hasil penelitian menunjukkan bahwa variabel ukuran perusahaan berpengaruh signifikan terhadap accounting restatement dan variabel lainnya seperti profitabilitas, leverage dan pergantian auditor tidak berpengaruh. Implikasi, keterbatasan dan saran akan dibahas lebih lanjut dalam penelitian ini. Kata Kunci: Leverage, Pergantian Auditor, Profitabilitas, Restatement, Ukuran Perusahaan Abstract Bahasa Inggris ABSTRACT ANALYSIS OF COMPANY CHARACTERISTICS AND CHANGE OF AUDITORS TO RESTATEMENT by VICTORIA ARI PALMA AKADIATI This empirically study to analyze the characteristics company and change of auditors of the restatement on the companies listed on the Indonesia Stock Exchange from 2007 until 2011. The characteristics of the company include the size of the company, the company's profitability as measured by ROA (return on assets), leverage measured using DER (debt to equity ratio). The data used in this study were 506 sample companies listed on the Indonesia Stock Exchange. The hypothesis in this study was tested by means of logistic regression analysis using software tools SPSS 17.00. The results show that firm size variables significantly influence the accounting restatements and other variables such as profitability, leverage and change of auditors has no effect. Implications, limitations and suggestions will be discussed further in this study. Keywords: Leverage, Profitability, Restatement, Substitution Auditor, the Company Size
| Jenis Karya Akhir: | Tesis (Masters) |
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| Subyek: | |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Pengguna Deposit: | 9877998 . Digilib |
| Date Deposited: | 06 Apr 2015 04:43 |
| Terakhir diubah: | 06 Apr 2015 04:43 |
| URI: | http://digilib.unila.ac.id/id/eprint/6524 |
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