![]() ![]() The analysis technique used is logistic regression analysis. Kap and company download#Data collection was done by taking the documentation of financial statements of Indonesian Capital Market Directory and download the official website Indonesia Stock Exchange in and. The number of samples in this study were as many as 75 companies. The sample was selected using purposive sampling method. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010-2012, as many as 135 companies. This study aims to determine the effect of variable profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership of the income smoothing practices in manufacturing companies listed in Indonesia Stock Exchange either simultaneously or partially. ![]() The results of this study are Substitution of KAP had a significant effect while the disclosure of the annual report had no effect, but the two variables simultaneously had an effect on the market reaction. Kap and company windows#Data is collected, then processed and analyzed using the SPSS 22.0 for Windows application program. Hypothesis testing is done by using multiple linear regression data analysis techniques. ![]() So that the total sample obtained is 80 company data. Samples in this study were 16 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. statements by an independent auditor obtained from the official IDX website using a purposive sampling method based on certain criteria. Abnormal Return is used as a measurement for market reactions while the variables used in this study are Substitution of KAP and mandatory disclosures used to measure disclosure of annual reports. The purpose of this study is to find out how much the market reaction is influenced by the substitution of KAP and disclosure of annual reports in a given period. The result of this research shown below: (1) Audit Firm Size has effect on Auditor Switching, (2) Firm Size does not has effect towards Auditor Switching, and (3) Audit Opinion does not has effect towards Auditor Switching. By using logistic regression in SPSS 20 software. Research variable being used are Audit Firm Size (KAP), Firm Size (LnTA), Audit Opinion (OPINI), and Auditor Switching (SWITCH). Based on purposive sampling method, sample consist of 50 financial statements in this research. The number of real estate and property industries sampled in this study were 10 companies with 5 years observation. switching in Indonesia.This research used the sample of real estate and property industries which listed in Indonesian Stock Exchange during 2010-2014 periods. The purpose of this research is to find empirical proof concerning factors that might influence auditor. Because of that, another research needs to be done to verify theory of auditor switching. ![]() Some of past research regarding auditor switching, shows different results. The aim of this study is to examine the influence of Audit Firm Size, Firm Size, and Audit Opinion towards Auditor Switching. ![]()
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