?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+OPINI+GOING+CONCERN%2C+PERGANTIAN+MANAJEMEN%2C+REPUTASI+AUDITOR+DAN+FINANCIAL+DISTRESS+TERHADAP+PERGANTIAN+KANTOR+AKUNTAN+PUBLIK+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA&rft.creator=Suryo+Suharyo%2C+0811031054&rft.subject=HF5601+Accounting&rft.subject=HJ+Public+Finance&rft.description=Isu-isu+mengenai+pergantian+KAP+telah+banyak+diteliti+oleh+para+peneliti%2C%0D%0Aakademisi%2C+dan+praktisi+di+negara-negara+maju.+AICPA+(American+Institute+of%0D%0ACertified+Public+Accountant)+menyepakati+bahwa+fenomena+pergantian+auditor%0D%0Amerupakan+masalah+utama+yang+dihadapi+oleh+CPA.+Di+Indonesia%2C+isu+ini+cukup%0D%0Amendapat+perhatian+terutama+bagi+pemerintah+dan+badan+regulator+seperti+lembaga%0D%0Alegislatif.%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+faktor-faktor+yang+mempengaruhi%0D%0Aperusahaan-perusahaan+di+Indonesia+untuk+melakukan+auditor+switching.+Variabel%0D%0Ayang+digunakan+dalam+penelitian+ini+adalah+opini+going+concern+%2C+pergantian%0D%0Amanajemen%2C+reputasi+auditor%2C+dan+financial+distress+dan+auditor+switching.%0D%0ASaya+mengumpulkan+data+dari+ICMD+dengan+menggunakan+purposive+sampling.%0D%0APenelitian+ini+menggunakan+data+laporan+keuangan+perusahaan+yang+terdaftar+di%0D%0ABursa+Efek+Indonesia+(BEI)+dari+tahun+2008-2012.+Berdasarkan+metode+purposive%0D%0Asampling%2C+total+penelitian+sampel+adalah+100+perusahaan.+Hipotesis+dalam%0D%0Apenelitian+ini+diuji+dengan+regresi+logistic%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+disimpulkan+hipotesis+pertama+opini+going%0D%0Aconcern+tidak+berpengaruh+signifikan.+Hipotesis+kedua+disimpulkan+pergantian%0D%0Amanajemen+tidak+berpengaruh+signifikan.+Hipotesis+ketiga+menyimpulkan+reputasi%0D%0Aauditor+berpengaruh+signifikan+terhadap+auditor+switching.+Hipotesis+keempat%0D%0Adihasilkan+financial+distress+tidak+berpengaruh+secara+signifikan.%0D%0AKata+Kunci%3A+opini+going+concern%2C+pergantian+manajemen%2C+reputasi+auditor%2C+financial%0D%0Adistress%2C+pergantian+kantor+akuntan+publik.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AIssues+regarding+the+change+of+KAP+has+been+widely+studied+by+researchers%2C+academics%2C+and+practitioners+in+developed+countries.+AICPA+(American+Institute+of+Certified+Public+Accountant)+agreed+that+the+phenomenon+of+change+of+auditors+is+a+major+problem+faced+by+the+CPA.+In+Indonesia%2C+this+issue+enough+attention%2C+especially+for+government+and+regulatory+agencies+such+as+the+legislature.%0D%0AThe+objective+of+this+study+is+to+investigate+the+effect+of+going+concern+opinion%2C+management+changes%2C+auditor+reputation+and+financial+distress+on+auditor+changes.+I+collect+the+data+from+ICMD+with+employing+purposive+sampling.%0D%0AThis+research+uses+financial+statements+data+of+companies+listed+in+Bursa+Efek+Indonesia+(BEI)+from+year+2008-2012.+Based+on+method+purposive+sampling%2C+research+sample+total+is+100+companies.+Hypothesis+in+this+research+are+tested+by+logistics+regression%0D%0AThe+results+show+that+going+concern+opinion+is+insignificant+for+auditor+changes%2C+management+changes+significant+to+auditor+changes%2C+auditor+reputation+is+not+significant+to+auditor+changes+and+financial+distress+is+significant+to+auditor+changes.+This+study+concludes+that+going+concern+opinion+and+auditor+reputation+are+insignificant+on+the+auditor+changes+but+management+changes+and+financial+distress+are+significant+on+the+auditor+changes.%0D%0AKeywords+%3A+Going+concern+opinion%2C+management+changes%2C+auditor+reputation%2C+financial+distress+and+auditor+changes.%0D%0A%0D%0A%0D%0A%0D%0A&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2015-03-05&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F4%2FCOVER%2520DEPAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F5%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F7%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F8%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F9%2FMENGESAHKAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F10%2FMENYETUJUI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F11%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F12%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F13%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8471%2F14%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2F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