creators_name: Victoria, Ari Palma
creators_id: aripalma@alisancatur.com
type: thesis
datestamp: 2015-04-06 04:43:05
lastmod: 2015-04-06 04:43:05
metadata_visibility: show
title: ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN
AUDITOR TERHADAP RESTATEMENT
ispublished: pub
subjects: General
full_text_status: restricted
abstract: 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
date: 2014-12-18
date_type: published
institution: Universitas Lampung
department: FEB
thesis_type: masters
citation:   Victoria, Ari Palma  (2014) ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP RESTATEMENT.  Masters thesis, Universitas Lampung.   
document_url: http://digilib.unila.ac.id/6524/1/ABSTRAK.pdf
document_url: http://digilib.unila.ac.id/6524/2/ABSTRACT.pdf
document_url: http://digilib.unila.ac.id/6524/3/COVER%20DALAM.pdf
document_url: http://digilib.unila.ac.id/6524/4/HALAMAN%20PERSETUJUAN.pdf
document_url: http://digilib.unila.ac.id/6524/5/HALAMAN%20PENGESAHAN.pdf
document_url: http://digilib.unila.ac.id/6524/6/HALAMAN%20PERNYATAAN.pdf
document_url: http://digilib.unila.ac.id/6524/8/RIWAYAT%20HIDUP.pdf
document_url: http://digilib.unila.ac.id/6524/10/PERSEMBAHAN.pdf
document_url: http://digilib.unila.ac.id/6524/11/MOTO.pdf
document_url: http://digilib.unila.ac.id/6524/17/SANWACANA.pdf
document_url: http://digilib.unila.ac.id/6524/18/DAFTAR%20ISI.pdf
document_url: http://digilib.unila.ac.id/6524/19/DAFTAR%20TABEL.pdf
document_url: http://digilib.unila.ac.id/6524/20/DAFTAR%20LAMPIRAN.pdf
document_url: http://digilib.unila.ac.id/6524/21/DAFTAR%20GAMBAR.pdf
document_url: http://digilib.unila.ac.id/6524/28/BAB%20I.pdf
document_url: http://digilib.unila.ac.id/6524/30/BAB%20III.pdf
document_url: http://digilib.unila.ac.id/6524/31/BAB%20IV.pdf
document_url: http://digilib.unila.ac.id/6524/32/BAB%20V.pdf
document_url: http://digilib.unila.ac.id/6524/33/DAFTAR%20PUSTAKA.pdf
document_url: http://digilib.unila.ac.id/6524/121/BAB%20II.pdf