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16.415  Articles
1 of 1.643 pages  |  10  records  |  more records»
Aim of this research is to examine the effect of financial distress, management turnover and Public Accountant Firm (KAP) size on switching auditors of service companies real estate and property sub-sectors listed on the Indonesia Stock Exchange in 2011-2... see more

The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various r... see more

This study sets out to examine factors influencing audit fees paid on public accountant firm (KAP) in East Java. Data were collected from 2012 company annual reports audited by KAP. An audit fee models using a sample of 84 audited financial reports by usi... see more

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai factor factor yang mempengaruhi auditor  switching.  Pengumpulan data  menggunakan  purposive  sampling  terhadap  perusahaan  manufaktur  yang t... see more

Kebutuhan perusahaan akan perlunya jasa audit menyebabkan persaingan antar kantor akuntan publik untuk mendapatkan klien. Untuk dapat mempertahankan keandalan laporan keuangan dan independensi auditor maka perlu diterapkannya auditor switching. Tujuan pen... see more

Purpose: This research aims to examine the influence of auditor switching, KAP reputation, and workload on the audit quality with the effectiveness of the audit committee as a moderating variable.Method: This research uses the companies listed as LQ 45 on... see more

Kebutuhan perusahaan akan perlunya jasa audit menyebabkan persaingan antar kantor akuntan publik untuk mendapatkan klien. Untuk dapat mempertahankan keandalan laporan keuangan dan independensi auditor maka perlu diterapkannya auditor switching. Tujuan pen... see more

Auditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of managemen... see more

Auditor switching merupakan pergantian auditor maupun Kantor Akuntan Publik (KAP) yang dilakukan oleh perusahaan klien. Pergatian auditor (auditor switching) yang dilakukan oleh perusahaan merupakan suatu solusi potensial yang diambil untuk mengatasi kemu... see more

1 of 1.643 pages  |  10  records  |  more records»