文章基本信息

标题：Empirical Study of Public Accounting Firm Changes on The Company after The Emergence of The Public Accounting Firm Regulatory Liability
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作者：Trisni Suryarini ; Trisni Suryarini ; Rizka Nur Rokhmatun 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2016
卷号：5
期号：4
页码：337-343
语种：English
出版社：Universitas Negeri Semarang
摘要：The purpose of this research are to analyze the influence of management changes, financial distress, going concern opinion and profitability toward Public Accounting Firm switching. The population of this study was the manufacturing companies listed in Indonesia stock Exchange for year of 2011-2014 which consisted of 90 companies. The sampling technique was purposive sampling method which resulted for 28 samples. The data analysis method used descriptive statistic analysis and logistic regression analysis. The result of this study showed that the variables of management changes, financial distress, going concern opinion, and profitability affected simultaneously toward Public Accounting Firm switching. On the other hand, management changes, financial distress, going concern opinion affected partially toward Public Accounting Firm switching, but profitability did not affect partially toward Public Accounting Firm switchin.
其他摘要：Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, financial distress, opini going concern dan profitabilitas terhadap pergantian Kantor Akuntan Publik (KAP). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdafta
关键词：Financial Distress; Going Concern Opinion; Management Changes; Profitability