?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+PERUSAHAAN+MELAKUKAN+AUDITOR+SWITCHING+SECARA+VOLUNTARY+(STUDI+EMPIRIS+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2010-2014)&rft.creator=HANNY+HANAFI%2C+1111031052&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Isu+mengenai+masalah+independensi+auditor+adalah+penyebab+utama+mengapa+perusahaan+wajib+melakukan+pergantian+auditor.+Banyak+pertanyaan+muncul+ketika+ada+beberapa+perusahaan+yang+benar-benar+melakukan+auditor+switching+di+luar+peraturan+pemerintah+KMK+Nomor+359%2FKMK.06%2F2003+yang+telah+direvisi+menjadi+PMK+Nomor+17%2FPMK.01%2F2008.+Penelitian+ini+bertujuan+untuk+menemukan+bukti+empiris+mengenai+faktor-faktor+yang+mempengaruhi+perusahaan+manufaktur+yang+terdaftar+di+BEI+untuk+melakukan+voluntary+auditor+switching.%0D%0AVariabel+yang+digunkan+dalam+penelitian+ini+adalah+pergantian+manajemen+(PM)%2C+opini+audit+(OA)%2C+financial+distress+(FD)%2C+dan+voluntary+auditor+switching+(SWITCH).+Data+yang+digunakan+adalah+data+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+(BEI)+tahun+2010-2014.+Metode+yang+digunakan+dalam+penelitian+ini+adalah+metode+purposive+sampling%2C+dan+penelitian+ini+menggunakan+analisis+regresi+logistik+dengan+aplikasi+program+SPSS+21.+Hasil+penelitian+menunjukkan+bahwa+variabel+yang+berpengaruh+signifikan+terhadap+voluntary+auditor+switching+adalah+opini+audit.+Sedangkan+variabel-variabel+lain+yang+diteliti+dalam+penelitian+ini+seperti+pergantian+manajemen+dan+financial+distress%2C+tidak+terbukti+berpengaruh+terhadap+keputusan+perusahaan+untuk+melakukan+voluntary+auditor+switching.%0D%0AKata+Kunci+%3A+auditor+switching+secara+voluntary%2C+pergantian+manajemen%2C+opini+audit%2C+financial+distress%0D%0AANALYSIS+OF+THE+FACTORS+THAT+AFFECTING+THE+COMPANY+DOING+VOLUNTARY+AUDITOR+SWITCHING+IN+MANUFACTUR+COMPANY+AT+BEI+PERIOD+2010-2014%0D%0A%0D%0AAuditor%E2%80%99s+Independence+issue+is+the+main+cause+why+companies+must+do+auditor+switching+mandatorily.+Many+questions+rise+when+actually+there+were+some+companies+did+voluntary+auditor+switching+outside+the+rule+of+auditor+switching+KMK+No.+359%2FKMK.06%2F2003+which+has+been+revised+to+be+PMK+No.+17%2FPMK.01%2F2008.+This+research+is+purposed+to+find+empirical+evidences+about+the+factors+that+influence+manufacturing+companies+which+are+listed+in+BEI+to+do+voluntary+auditor+switching.%0D%0AVariables+that+are+used+in+this+research+are+management+changes+(PM)%2C+audit+opinion+(OA)%2C+financial+distress+(FD)%2C+and+voluntary+auditor+switching+(SWITCH).+The+data+being+used+is+from+manufacturing+company+which+is+listed+in+BEI+in+2010-2014+period.+Data+collecting+method+which+used+in+this+research+is+method+purposive+sampling%2C+and+this+research+are+tested+by+logistic+regression+analytical+method+with+SPSS+21+software.+Result+of+this+research+indicates+that+variable+having+which+significantly+effect+to+the+voluntary+auditor+switching+is+audit+opinion.+While+tvariables+like+management+changes+and+financial+distress+do+not+have+significant+effect+on+company+decision+to+do+voluntary+auditor+switching.%0D%0AKeywords%3Avoluntary+auditor+switching%2C+management+changes%2C+audit+opinion%2C+financial+distress&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-04-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22331%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22331%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F22331%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++HANNY+HANAFI%2C+1111031052++(2016)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+PERUSAHAAN+MELAKUKAN+AUDITOR+SWITCHING+SECARA+VOLUNTARY+(STUDI+EMPIRIS+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2010-2014).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F22331%2F