PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP)

Liliani, Shelvi and Nikmah, Nikmah (2012) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP). Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

This research aims to find empirical evidence on the effect of corporate governance mechanism on KAP switch. This research examines the variables consist of institutional ownership (KI), managerial ownership (KM), concentration ownership (KTK) and independent commissioner measure (UKI) with control variables consist of leverage (LVRGE), size (UP), return on asset (ROA) and asset turn over (PA) on public accounting officer (KAP). The samples were selected trough purposive sampling were 84 companies, the data analyzed used logistic regression SPSS 16 software. The result of this research showed (1) the company with high institutional ownership, managerial ownership and independent commissioner measure doesn’t affect on audit switch, (2) the company with high concentration ownership are tend to use the big four of KAP

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