?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+TINGKAT+PERTUMBUHAN+PERUSAHAAN%2C+OPINI+AUDIT%0D%0ADAN+TENUR+AUDIT+TERHADAP+PERGANTIAN+AUDITOR&rft.creator=PRISKA+WAHYURININTA%2C++(1211031075)&rft.subject=HF5601+Accounting&rft.description=ABSTRAK%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menguji+pengaruh+tingkat+pertumbuhan+perusahaan%2C%0D%0Aopini+audit+dan+tenur+audit+terhadap+pergantian+auditor.+Variabel+independen%0D%0Adalam+penelitian+ini+adalah+tingkat+pertumbuhan+perusahaan+dengan+proksi%0D%0Apertumbuhan+penjualan+dan+persentase+pertumbuhan+aset%2C+opini+audit+dan+tenur%0D%0Aaudit+terhadap+pergantian+auditor.+Variabel+dependen+dalam+penelitian+ini+adalah%0D%0Apergantian+auditor.+Penelitian+ini+menggunakan+variabel+kontrol+yaitu+persentase%0D%0Aperubahan+RoA.+Data+yang+digunakan+dalam+penelitian+ini+adalah+annual+report%0D%0Aseluruh+perusahaan+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+periode+2010-%0D%0A2014+melalui+tahapan+purposive+sampling+dengan+total+sampel+42+perusahaan+dari%0D%0A18+jenis+industri.+Dengan+menggunakan+analisis+regresi+logistik%2C+hasil+pengujian%0D%0Amenunjukkan+bahwa+tingkat+pertumbuhan+perusahaan+dengan+proksi+pertumbuhan%0D%0Apenjualan+berpengaruh+signifikan+terhadap+pergantian+auditor.+Sementara+itu%2C%0D%0Atingkat+pertumbuhan+perusahaan+dengan+proksi+persentase+pertumbuhan+aset%2C%0D%0Aopini+audit+dan+tenur+audit+tidak+berpengaruh+terhadap+pergantian+auditor.%0D%0AKata+kunci%3A+pergantian+auditor%2C+tingkat+pertumbuhan+perusahaan%2C+opini+audit+dan%0D%0Atenur+audit%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aims+to+determine+the+effect+of+company+growth%2C+audit+opinion+and%0D%0Aaudit+tenure+on+the+auditor+switching.+Independent+variables+used+in+this+research%0D%0Aare+company+growth+which+is+proxied+by+sales+growth+and+percentage+asset%0D%0Agrowth%2C+audit+opinion+and+audit+tenure.+The+dependent+variable+is+auditor%0D%0Aswitching.+This+research+also+use+control+variable+which+is+the+percentage+change%0D%0Aof+RoA.+The+data+used+in+this+study+are+the+annual+reports+of+companies+listed+on%0D%0Athe+Indonesia+Stock+Exchange+in+the+period+2010-2014+through+the+step+of%0D%0Apurposive+sampling+with+total+sample+of+42+companies+from+18+types+of%0D%0Aindustries.+By+using+logistic+regression+analysis%2C+the+result+of+this+study+shows+that%0D%0Acompany+growth+which+is+proxied+by+sales+growth+is+significantly+influences+the%0D%0Achange+of+auditor.+Meanwhile%2C+the+company+growth+rate+by+proxy+the+percentage%0D%0Aasset+growth%2C+audit+opinion+and+audit+tenure+are+not+influencing+the+auditor%0D%0Aswitching.%0D%0AKeywords%3A+auditor+switching%2C+company+growth%2C+audit+opinion+and+audit+tenure%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-11-03&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24547%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24547%2F17%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24547%2F18%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++PRISKA+WAHYURININTA%2C+(1211031075)++(2016)+PENGARUH+TINGKAT+PERTUMBUHAN+PERUSAHAAN%2C+OPINI+AUDIT+DAN+TENUR+AUDIT+TERHADAP+PERGANTIAN+AUDITOR.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F24547%2F