Liliani, Shelvi and Nikmah, Nikmah (2012) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP). ['eprint_fieldopt_thesis_type_ut' not defined] 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
| Item Type: | Thesis (['eprint_fieldopt_thesis_type_ut' not defined]) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economy > Department of Accounting |
| Depositing User: | 014 Abd. Rachman Rangkuti |
| Date Deposited: | 23 Dec 2013 21:26 |
| Last Modified: | 23 Dec 2013 21:26 |
| URI: | https://repository.unib.ac.id/id/eprint/5620 |
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