ANALISIS FAKTOR-FAKTOR FUNDAMENTAL PERUSAHAAN YANG MEMPENGARUHI TENURE AUDITOR
Studi Empiris pada Perusahaan Bank, Pembiayaan, Asuransi dan Efek di Bursa Efek Indonesia tahun 2005-2014
Keywords:
AUDITOR TENURE, Public ownership, Share growth, institutional ownership, DER, ROE, Company Size, Good corporate governanceAbstract
This study aimed to get empirical evidence of firm characteristics influence on AUDITOR
TENURE. Corporatre governance which are essential parts that run the company. The data
used in this research is secondary data using population Non-banking company, Credit
Agencies Other Than Banks, Securities, Insurance and investment according to the
classification of Indonesian Capital Market Directory (ICMD) listed on the Stock Exchange. In
this study using purposive sampling using sampling. Furthermore, in order to test the
hypothesis, this study took a sample pairs (matched-pairs sample) among the companies that
changed the company KAP KAP is not changed. Total sample of this study using the 450
companies with details of changed KAP 225 and 225 do not change KAP. The results of this
study found that public ownership, Share growth and the size of the company has a
statistically significant relationship with Wald greater than the value of α of 5% which means
that affect the probability of companies do change KAP. But the size of the company has the
opposite direction to the hypothesis of the study, so it is not able to support the hypothesis.
Meanwhile, institutional ownership, the number of commissioners and leverage does not give
effect to the company to change KAP
