1. Home
  2. Lainnya

Variabel Auditor Switching Perusahaan Sampel

  LAMPIRAN

  Lampiran 1

Variabel Auditor Switching Perusahaan Sampel No Kode Perusahaan Tahun Nama KAP Kode

  1 AKKU 2006 A Dedy Zeinirwan Santosa

  AKKU 2007 Ahmad, Rasyid, Hisbulloh & Jerry

  AKKU 2008 Ahmad, Rasyid, Hisbulloh & Jerry AKKU 2009 Ahmad, Rasyid, Hisbulloh & Jerry AKKU 2010 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan

  1 AKKU 2011 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan AKKU 2012 Budiman, Wawan, Pamudji & Rekan

  1 AKKU 2013 Mulyamin Sensi Suryanto & Lianny

  1

  2 APLI 2008 Drs. Rasin, Ichwan & Rekan APLI 2009 Tanubrata Sutanto & Rekan APLI 2010 Tanubrata Sutanto Fahmi & Rekan APLI 2011 Tanubrata Sutanto Fahmi & Rekan APLI 2012 Purwantono, Suherman & Surja

  1 APLI 2013 Purwantono, Suherman & Surja

  3 ARGO 2007 Paul Hadiwinata, Hidajat, Arsono & Rekan

  ARGO 2008 Rama Wendra Lanjutan Lampiran 1 No Kode Perusahaan Tahun Nama KAP Kode

  EKAD 2012 Teramihardja, Pradhono & Chandra EKAD 2013 Teramihardja, Pradhono & Chandra

  6 ETWA ETWA 2009 Aryanto, Amir, Jusuf Mawar & Saptoto

  ETWA 2010 Aryanto, Amir, Jusuf Mawar & Saptoto ETWA 2011 Gani Mulyadi & Handayani

  1 ETWA 2012 Gani Mulyadi & Handayani ETWA 2013 Kosasih ,Nurdiyaman, Tjahjo & Rekan

  1

  7 HDTX 2008 Bismar, Muntalib & Yunus HDTX 2009 Doli, Bambang, Sudarmadji & Dadang HDTX 2010 Doli, Bambang, Sudarmadji & Dadang HDTX 2011 Doli, Bambang, Sudarmadji & Dadang HDTX 2012 Drs. Bambang Sudaryono & Rekan

  1 HDTX 2013 Drs. Bambang Sudaryono & Rekan

  8 IKAI 2009 Kosasih, Nurdiyaman, Tjahjo & Co.

  IKAI 2010 Griselda, Wisnu & Arum

  1 IKAI 2011 Hadori Sugiarto Ad & Rekan

  1 IKAI 2012 Doli, Bambang, Sulistyanto, Dadang & Ali

  1 IKAI 2013 Doli, Bambang, Sulistyanto, Dadang & Ali

  9 INAF 2008 Paul Hadiwinata, Hidajat, Arsono & Co.

  INAF 2009 Husni, Mucharam & Rasidi Lanjutan Lampiran 1 No Kode Perusahaan Tahun Nama KAP Kode

  KIAS 2009 Jamaludin, Aria, Sukimto & Co. KIAS 2010 Jamaludin, Aria Sukimto & Rekan KIAS KIAS

  2012 Jamaludin, Ardi Sukimto & Rekan KIAS 2013 Mulyamin Sensi Suryanto & Lianny

  1

  13 MLBI 2004 Siddharta Siddharta & Widjaja

  MLBI 2005 Siddharta Siddharta & Widjaja

  MLBI 2006 Siddharta Siddharta & Widjaja

  MLBI 2007 Siddharta Siddharta & Widjaja

  MLBI 2008 Siddharta, Siddharta & Widjaja MLBI 2009 Siddharta & Widjaja MLBI 2010 Siddharta & Widjaja MLBI 2011 Siddharta & Widjaja MLBI 2012 Tanudiredja, Wibisana & Rekan

  1 MLBI 2013 Siddharta & Widjaja

  1

  14 NIPS 2008 Darmenta Tjahjo NIPS 2009 Kosasih ,Nurdiyaman, Tjahjo & Rekan NIPS 2010 Muhaeimin

  1 NIPS 2011 Budiman, Wawan, Pamudji & Rekan

  1 NIPS 2012 Budiman, Wawan, Pamudji & Rekan NIPS 2013 Supoyo, Sutjahjo, Subyantara & Rekan

  1 Lanjutan Lampiran 1 No Kode Perusahaan Tahun Nama KAP Kode

  SMSM 2010 Tjahjadi Pradhono & Teramihardja SMSM 2011 Teramihadja, Pradhono & Chandra

  1 SMSM SMSM 2013 Purwantono, Suherman & Surja

  1

  18 STTP 2008 Adi Jimmy Arthawan STTP 2009 Aryanto, Jusuf, Amir, Mawar & Saptoto STTP 2010 Aryanto, Jusuf, Amir, Mawar & Saptoto STTP 2011 Hadori Sugiarto Adi & Rekan

  1 STTP 2012 Hadori Sugiarto Adi & Rekan STTP 2013 Hadori Sugiarto Adi & Rekan

  19 TIRT 2008 Ngurah Arya & Rekan TIRT 2009 Joachim Sulistyo & Co. TIRT 2010 Joachim Sulistyo & Rekan TIRT 2011 Joachim Sulistyo & Rekan TIRT 2012 Pieter, Uways & Rekan

  1 TIRT 2013 Pieter, Uways & Rekan

  20 ULTJ 2004 Drs. Bambang Budi Tresno

  ULTJ 2005 Koesbandijah, Beddy Samsi & Setiasih

  ULTJ 2006 Koesbandijah, Beddy Samsi & Setiasih

  ULTJ 2007 Koesbandijah, Beddy Samsi & Setiasih

  ULTJ 2008 Koesbandijah, Beddy Samsi & Setiasih Lanjutan Lampiran 1 No Kode Perusahaan Tahun Nama KAP Kode

  VOKS 2009 Hendrawinata, Gani & Hidayat

  VOKS 2010 Hendrawinata Gani & Hidayat

  VOKS

  VOKS 2012 Gani Mulyadi & Handayani

  1 VOKS 2013 Gani Sigiro & Handayani Lampiran 2

Variabel Opini Audit Perusahaan Sampel No Kode Perusahaan Tahun Opini Kode

  1 AKKU 2010 Wajar Tanpa Pengecualian AKKU 2011 Wajar Tanpa Pengecualian AKKU 2012 Wajar Tanpa Pengecualian AKKU 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1

  2 APLI 2010 Wajar Tanpa Pengecualian APLI 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 APLI 2012 Wajar Tanpa Pengecualian APLI 2013 Wajar Tanpa Pengecualian

  3 ARGO 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 ARGO 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 ARGO 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 ARGO 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas Lanjutan Lampiran 2 No Kode Perusahaan Tahun Opini Kode

  1

  4 BRNA 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 BRNA 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 BRNA 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 BRNA 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1

  9 INAF 2010 Wajar Tanpa Pengecualian

  1 KBLM 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1

  1 MLBI 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 MLBI 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 MLBI 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  13 MLBI 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1

  1 KIAS 2012 Wajar Tanpa Pengecualian KIAS 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  12 KIAS 2010 Wajar Tanpa Pengecualian KIAS 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1

  1 KBLM 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  INAF 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 KBLM 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  11 KBLM 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1

  1 KAEF 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 KAEF 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 KAEF 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  10 KAEF 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1

  INAF 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 INAF

  14 NIPS 2010 Wajar Tanpa Pengecualian Lanjutan Lampiran 2 No Kode Perusahaan Tahun Opini Kode

  STTP 2011 Wajar Tanpa Pengecualian STTP 2012 Wajar Tanpa Pengecualian STTP

  19 TIRT 2010 Wajar Tanpa Pengecualian TIRT 2011 Wajar Tanpa Pengecualian TIRT 2012 Wajar Tanpa Pengecualian TIRT 2013 Wajar Tanpa Pengecualian

  20 ULTJ 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 ULTJ 2011 Wajar Tanpa Pengecualian ULTJ 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 ULTJ 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1

  21 UNIT 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 UNIT 2011 Wajar Tanpa Pengecualian UNIT 2012 Wajar Tanpa Pengecualian UNIT 2013 Wajar Tanpa Pengecualian

  22 VOKS 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 VOKS 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 VOKS 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 VOKS 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas

  1 Lampiran 3

  Perhitungan Kesulitan Keuangan (debt to equity ratio) Kode Hutang Tidak Financial

  

No Tahun Hutang Lancar Total Hutang Total Modal Kode

Perusahaan Lancar

  Distress

  1 AKKU 2010 Rp 13.548.854.153 Rp 2.960.831 Rp 13.551.814.984 Rp 14.827.998.071 91,393% AKKU 2011 Rp 5.817.696.181 Rp 14.914.389 Rp 5.832.610.570 Rp 5.934.682.844 98,280% AKKU 2012 Rp 6.582.652.121 Rp 92.512.529 Rp 6.675.164.650 Rp 3.907.677.745 170,822%

  1 AKKU 2013 Rp 25.267.433.603 Rp 17.491.009.717 Rp 42.758.443.320 Rp 2.449.909.087 1745,307%

  1

  2 APLI 2010 Rp 84.930.157.694 Rp 20.560.623.758 Rp 105.490.781.452 Rp 229.459.767.545 45,974% APLI 2011 Rp 98.985.394.546 Rp 12.984.564.748 Rp 111.969.959.294 Rp 221.382.498.576 50,578% APLI 2012 Rp 97.499.476.226 Rp 17.732.030.831 Rp 115.231.507.057 Rp 218.635.793.389 52,705% APLI 2013 Rp 68.941.583.137 Rp 16.929.718.484 Rp 85.871.301.621 Rp 217.723.188.925 39,441%

  3 ARGO 2010 Rp 324.297.485.000 Rp 892.032.043.000 Rp 1.216.329.528.000 Rp 211.904.038.000 574,000%

  1 ARGO 2011 Rp 290.767.961.000 Rp 1.058.680.253.000 Rp 1.349.448.214.000 Rp 103.422.500.000 1304,792%

  1 ARGO 2012 Rp 498.084.668.000 Rp 1.090.262.883.000 Rp 1.588.347.551.000 Rp 221.466.284.000 717,196%

  1 ARGO 2013 Rp 932.372.686.000 Rp 1.085.742.263.000 Rp 2.018.114.949.000 Rp 326.917.637.000 617,316%

  1

  4 BRNA 2010 Rp 221.002.430.725 Rp 105.941.431.651 Rp 326.943.862.376 Rp 201.353.473.511 162,373%

  1 BRNA 2011 Rp 295.219.837.000 Rp 94.237.288.000 Rp 389.457.125.000 Rp 254.506.676.000 153,024%

  1 BRNA 2012 Rp 342.186.183.000 Rp 126.367.815.000 Rp 468.553.998.000 Rp 301.829.932.000 155,238%

  1 BRNA 2013 Rp 562.368.619.000 Rp 256.882.917.000 Rp 819.251.536.000 Rp 305.881.179.000 267,833%

  1

  5 EKAD 2010 Rp 69.499.301.764 Rp 9.771.761.410 Rp 79.271.063.174 Rp 106.522.065.774 74,418% EKAD

Lanjutan Lampiran 3

  Kode Hutang Tidak Financial

  

No Tahun Hutang Lancar Total Hutang Total Modal Kode

Perusahaan Lancar

  Distress

  EKAD 2013 Rp 98.355.431.960 Rp 7.538.510.774 Rp 105.893.942.734 Rp 237.707.561.355 44,548%

  6 ETWA ETWA 2011 Rp 232.929.885.801 Rp 11.824.085.447 Rp 244.753.971.248 Rp 375.955.480.827 65,102%

  ETWA 2012 Rp 383.478.950.310 Rp 139.728.624.229 Rp 523.207.574.539 Rp 437.749.233.845 119,522%

  1 ETWA 2013 Rp 525.233.987.715 Rp 320.816.847.815 Rp 846.050.835.530 Rp 445.660.434.849 189,842%

  1

  7 HDTX 2010 Rp 300.956.231.041 Rp 164.745.871.796 Rp 465.702.102.837 Rp 548.601.271.430 84,889% HDTX 2011 Rp 310.535.735.486 Rp 137.804.489.781 Rp 448.340.225.267 Rp 565.234.862.845 79,319% HDTX 2012 Rp 431.235.462.678 Rp 295.719.182.828 Rp 726.954.645.506 Rp 635.591.912.356 114,374%

  1 HDTX 2013 Rp 1.002.119.790.096 Rp 656.489.536.544 Rp 1.658.609.326.640 Rp 720.118.947.082 230,324%

  1

  8 IKAI 2010 Rp 297.106.588.180 Rp 6.806.474.889 Rp 303.913.063.069 Rp 336.881.688.886 90,214%

  IKAI 2011 Rp 245.736.035.404 Rp 14.178.317.251 Rp 259.914.352.655 Rp 288.875.637.665 89,974%

  IKAI 2012 Rp 243.975.503.389 Rp 14.564.167.922 Rp 258.539.671.311 Rp 248.885.603.834 103,879%

  1 IKAI 2013 Rp 129.243.362.968 Rp 147.405.610.267 Rp 276.648.973.235 Rp 205.408.075.635 134,683%

  1

  9 INAF 2010 Rp 375.569.326.405 Rp 47.120.352.742 Rp 422.689.679.147 Rp 311.268.183.245 135,796%

  1 INAF 2011 Rp 459.403.522.197 Rp 46.304.312.910 Rp 505.707.835.107 Rp 609.193.834.668 83,013%

  INAF 2012 Rp 369.863.736.712 Rp 168.652.876.710 Rp 538.516.613.422 Rp 650.102.176.989 82,836%

  INAF 2013 Rp 670.902.756.535 Rp 32.814.544.771 Rp 703.717.301.306 Rp 590.793.367.889 119,114%

  1

  10 KAEF 2010 Rp 469.822.675.254 Rp 73.434.800.480 Rp 543.257.475.734 Rp 1.114.028.943.712 48,765% KAEF 2011 Rp 459.694.310.937 Rp 82.042.428.342 Rp 541.736.739.279 Rp 1.252.505.683.826 43,252% KAEF 2012 Rp 537.184.235.226 Rp 97.629.655.893 Rp 634.813.891.119 Rp 1.441.533.689.666 44,037%

Lanjutan Lampiran 3

  Kode Hutang Tidak Financial

  

No Tahun Hutang Lancar Total Hutang Total Modal Kode

Perusahaan Lancar

  Distress

  11 KBLM 2010 Rp 162.567.014.172 Rp 13.026.531.963 Rp 175.593.546.135 Rp 227.151.469.628 77,302% KBLM KBLM

  2012 Rp 441.527.159.100 Rp 16.668.115.691 Rp 458.195.274.791 Rp 264.746.064.464 173,070%

  1 KBLM 2013 Rp 368.703.142.721 Rp 15.928.954.401 Rp 384.632.097.122 Rp 269.664.159.813 142,634%

  1

  12 KIAS 2010 Rp 328.468.135.984 Rp 584.145.730.926 Rp 912.613.866.910 Rp 316.761.248.160 288,108%

  1 KIAS 2011 Rp 882.988.100.403 Rp 96.660.850.881 Rp 979.648.951.284 Rp 1.069.983.989.288 91,557% KIAS 2012 Rp 108.570.716.767 Rp 59.920.929.025 Rp 168.491.645.792 Rp 1.975.323.238.643 8,530% KIAS 2013 Rp 140.475.900.030 Rp 83.328.449.578 Rp 223.804.349.608 Rp 2.047.100.560.910 10,933%

  13 MLBI 2010 Rp 632.026.000.000 Rp 33.688.000.000 Rp 665.714.000.000 Rp 471.368.000.000 141,230%

  1 MLBI 2011 Rp 659.873.000.000 Rp 30.672.000.000 Rp 690.545.000.000 Rp 530.268.000.000 130,226%

  1 MLBI 2012 Rp 796.679.000.000 Rp 25.516.000.000 Rp 822.195.000.000 Rp 329.853.000.000 249,261%

  1 MLBI 2013 Rp 722.542.000.000 Rp 72.073.000.000 Rp 794.615.000.000 Rp 987.533.000.000 80,465%

  14 NIPS 2010 Rp 175.506.121.442 Rp 13.932.917.776 Rp 189.439.039.218 Rp 148.166.676.306 127,855%

  1 NIPS 2011 Rp 245.828.355.992 Rp 34.862.378.662 Rp 280.690.734.654 Rp 165.997.722.727 169,093%

  1 NIPS 2012 Rp 279.356.258.575 Rp 31.359.969.039 Rp 310.716.227.614 Rp 214.912.509.675 144,578%

  1 NIPS 2013 Rp 508.836.644.000 Rp 53.625.209.000 Rp 562.461.853.000 Rp 235.945.772.000 238,386%

  1

  15 PICO 2010 Rp 345.396.207.997 Rp 49.372.837.141 Rp 394.769.045.138 Rp 175.591.220.927 224,823%

  1 PICO 2011 Rp 319.184.194.028 Rp 54.741.850.184 Rp 373.926.044.212 Rp 187.914.292.813 198,988%

  1 PICO 2012 Rp 338.979.143.093 Rp 56.523.950.197 Rp 395.503.093.290 Rp 199.113.004.978 198,632%

  1 PICO 2013 Rp 349.346.473.393 Rp 57.018.830.940 Rp 406.365.304.333 Rp 215.034.932.281 188,976%

  1

Lanjutan Lampiran 3

  Kode Hutang Tidak Financial

  

No Tahun Hutang Lancar Total Hutang Total Modal Kode

Perusahaan Lancar

  Distress

  PRAS 2011 Rp 216.727.918.770 Rp 125.386.758.036 Rp 342.114.676.806 Rp 238.844.930.394 143,237%

  1 PRAS PRAS 2013 Rp 321.945.837.163 Rp 67.236.303.742 Rp 389.182.140.905 Rp 406.448.113.303 95,752%

  17 SMSM 2010 Rp 304.354.095.506 Rp 194.273.788.621 Rp 498.627.884.127 Rp 519.374.643.869 96,005% SMSM 2011 Rp 264.727.968.142 Rp 201.517.632.260 Rp 466.245.600.402 Rp 670.612.341.979 69,525% SMSM 2012 Rp 480.851.511.068 Rp 165.243.771.881 Rp 646.095.282.949 Rp 910.119.059.264 70,990% SMSM 2013 Rp 523.047.319.216 Rp 171.256.915.653 Rp 694.304.234.869 Rp 1.006.799.010.307 68,962%

  18 STTP 2010 Rp 170.422.732.529 Rp 31.511.241.030 Rp 201.933.973.559 Rp 447.340.001.989 45,141% STTP 2011 Rp 329.934.183.764 Rp 114.766.587.264 Rp 444.700.771.028 Rp 490.065.156.836 90,743% STTP 2012 Rp 571.296.021.580 Rp 98.853.474.000 Rp 670.149.495.580 Rp 579.691.340.310 115,605%

  1 STTP 2013 Rp 598.988.885.897 Rp 176.942.099.882 Rp 775.930.985.779 Rp 694.128.409.113 111,785%

  1

  19 TIRT 2010 Rp 324.220.004.024 Rp 119.603.954.239 Rp 443.823.958.263 Rp 133.358.146.205 332,806%

  1 TIRT 2011 Rp 348.155.114.204 Rp 205.267.506.064 Rp 553.422.620.268 Rp 137.509.900.946 402,460%

  1 TIRT 2012 Rp 409.076.591.071 Rp 165.280.325.763 Rp 574.356.916.834 Rp 105.292.287.422 545,488%

  1 TIRT 2013 Rp 409.236.836.600 Rp 254.926.447.189 Rp 664.163.283.789 Rp 59.013.841.996 1125,436%

  1

  20 ULTJ 2010 Rp 477.557.754.724 Rp 227.914.581.277 Rp 705.472.336.001 Rp 1.301.123.426.259 54,220% ULTJ 2011 Rp 607.594.391.942 Rp 169.140.887.640 Rp 776.735.279.582 Rp 1.402.446.699.852 55,384% ULTJ 2012 Rp 592.822.529.143 Rp 151.451.739.464 Rp 744.274.268.607 Rp 1.676.519.113.422 44,394% ULTJ 2013 Rp 633.794.053.008 Rp 162.680.395.048 Rp 796.474.448.056 Rp 2.015.146.534.086 39,524%

  21 UNIT 2010 Rp 66.224.579.573 Rp 4.846.988.782 Rp 71.071.568.355 Rp 237.740.234.962 29,895%

  1 Lanjutan Lampiran 3 No Kode Perusahaan Tahun Hutang Lancar Hutang Tidak Lancar Total Hutang Total Modal Financial Distress Kode

  UNIT 2012 Rp 135.917.282.415 Rp 3.558.053.398 Rp 139.475.335.813 Rp 240.425.406.576 58,012% UNIT

  22 VOKS 2010 Rp 719.231.769.224 Rp 21.224.511.361 Rp 740.456.280.585 Rp 385.520.336.945 192,067%

  1 VOKS 2011 Rp 1.054.553.072.579 Rp 21.840.587.167 Rp 1.076.393.659.746 Rp 496.645.502.491 216,733%

  1 VOKS 2012 Rp 1.072.477.833.009 Rp 22.534.469.715 Rp 1.095.012.302.724 Rp 603.066.052.747 181,574%

  1 VOKS 2013 Rp 1.328.173.841.664 Rp 26.407.460.443 Rp 1.354.581.302.107 Rp 601.249.018.963 225,295%

  1 Lampiran 4

Variabel Ukuran KAP Perusahaan Sampel Kode Perusahaan

  2 ARGO 2012 Anwar & Rekan DFK International KAP Medium

  2

  5 EKAD 2010 Tjahjadi , Pradhono & Teramihardja Morison International KAP Medium

  2

  2 BRNA 2013 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium

  2 BRNA 2012 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium

  2 BRNA 2011 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium

  4 BRNA 2010 Hendrawinata Gani & Hidayat Grant Thornton KAP Medium

  2

  2 ARGO 2013 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium

  1 AKKU 2010 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan PKF International KAP Medium

  2 AKKU 2011 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan PKF International KAP Medium

  3 ARGO 2010 Anwar & Rekan DFK International KAP Medium

  1

  1 APLI 2013 Purwantono, Suherman & Surja Ernst & Young Big Four

  2 APLI 2012 Purwantono, Suherman & Surja Ernst & Young Big Four

  2 APLI 2011 Tanubrata Sutanto Fahmi & Rekan BDO International Limited KAP Medium

  2 APLI 2010 Tanubrata Sutanto Fahmi & Rekan BDO International Limited KAP Medium

  2

  2 AKKU 2013 Mulyamin Sensi Suryanto & Lianny Moore Stephens International Limited KAP Medium

  2 AKKU 2012 Budiman, Wawan, Pamudji & Rekan Eura Audit International KAP Medium

  2 ARGO 2011 Anwar & Rekan DFK International KAP Medium

  2

  2 IKAI 2011 Hadori Sugiarto Ad & Rekan HLB International KAP Medium

  2 KAEF 2012 Hendrawinata Eddy & Siddharta Kreston International KAP Medium

  2 KAEF 2011 Hendrawinata Eddy & Siddharta Kreston International KAP Medium

  10 KAEF 2010 Hendrawinata Gani & Hidayat Grant Thornton KAP Medium

  2

  2 INAF 2013 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium

  3 INAF 2012 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium

  3 INAF 2011 Husni, Mucharam & Rasidi

  9 INAF 2010 Husni, Mucharam & Rasidi

  2

  2 IKAI 2013 Doli, Bambang, Sulistyanto, Dadang & Ali BKR International KAP Medium

  2 IKAI 2012 Doli, Bambang, Sulistyanto, Dadang & Ali BKR International KAP Medium

  8 IKAI 2010 Griselda, Wisnu & Arum Audit Alliance KAP Medium

  Lanjutan Lampiran 4 No Kode Perusahaan Tahun Nama KAP Afiliasi Ukuran KAP Kode

  2

  2 HDTX 2013 Drs. Bambang Sudaryono & Rekan BKR International KAP Medium

  2 HDTX 2012 Drs. Bambang Sudaryono & Rekan BKR International KAP Medium

  2 HDTX 2011 Doli, Bambang, Sudarmadji & Dadang BKR International KAP Medium

  7 HDTX 2010 Doli, Bambang, Sudarmadji & Dadang BKR International KAP Medium

  2

  2 ETWA 2013 Kosasih ,Nurdiyaman, Tjahjo & Rekan Crowe Horwarth KAP Medium

  2 ETWA 2012 Gani Mulyadi & Handayani Grant Thornton KAP Medium

  6 ETWA ETWA 2011 Gani Mulyadi & Handayani Grant Thornton KAP Medium

  2

  EKAD 2013 Teramihardja, Pradhono & Chandra Rodl & Partner KAP Medium

  • Kecil
  • Kecil

  2

  1 MLBI 2013 Siddharta & Widjaja KPMG Big Four

  2 PICO 2013 Griselda, Wisnu & Arum Audit Alliance KAP Medium

  2 PICO 2012 Griselda, Wisnu & Arum Audit Alliance KAP Medium

  2 PICO 2011 Ahmad, Rasyid, Hisbulloh & Jerry Nozaka Japan Cpa Firm KAP Medium

  15 PICO 2010 Doli, Bambang, Sudarmadji & Dadang BKR International KAP Medium

  3

  2 NIPS 2013 Supoyo, Sutjahjo, Subyantara & Rekan - Kecil

  2 NIPS 2012 Budiman, Wawan, Pamudji & Rekan Eura Audit International KAP Medium

  3 NIPS 2011 Budiman, Wawan, Pamudji & Rekan Eura Audit International KAP Medium

  14 NIPS 2010 Muhaeimin

  1

  1 MLBI 2012 Tanudiredja, Wibisana & Rekan PWC Big Four

  Lanjutan Lampiran 4 No Kode Perusahaan Tahun Nama KAP Afiliasi Ukuran KAP Kode

  1 MLBI 2011 Siddharta & Widjaja KPMG Big Four

  13 MLBI 2010 Siddharta & Widjaja KPMG Big Four

  2

  3 KIAS 2013 Mulyamin Sensi Suryanto & Lianny Moore Stephens International Limited KAP Medium

  3 KIAS 2012 Jamaludin, Ardi Sukimto & Rekan - Kecil

  3 KIAS 2011 Jamaludin, Aria Sukimto & Rekan - Kecil

  12 KIAS 2010 Jamaludin, Aria Sukimto & Rekan - Kecil

  2

  2 KBLM 2013 Doli, Bambang, Sulistiyanto, Dadang & Ali Bkr International KAP Medium

  2 KBLM KBLM 2012 Kosasih Nurdiyaman Tjahjo & Rekan Crowe Horwath KAP Medium

  11 KBLM 2010 Doli, Bambang, Sudarmaji & Dadang Bkr International KAP Medium

  • Kecil

  3

  2

  21 UNIT 2010 Muhammad Sofwan & Rekan

  2

  3 ULTJ 2013 Tanubrata Sutanto Fahmi & Rekan BDO International KAP Medium

  3 ULTJ 2012 Bambang Budi Tresno

  3 ULTJ 2011 Koesbandijah, Beddy Samsi & Setiasih - Kecil

  20 ULTJ 2010 Koesbandijah, Beddy Samsi & Setiasih - Kecil

  2

  2 TIRT 2013 Pieter, Uways & Rekan Kingston Sorel International KAP Medium

  2 TIRT 2012 Pieter, Uways & Rekan Kingston Sorel International KAP Medium

  2 TIRT 2011 Joachim Sulistyo & Rekan The Leading Edge Alliance KAP Medium

  19 TIRT 2010 Joachim Sulistyo & Rekan The Leading Edge Alliance KAP Medium

  2 STTP 2013 Hadori Sugiarto Adi & Rekan HLB International KAP Medium

  Lanjutan Lampiran 4 No Kode Perusahaan Tahun Nama KAP Afiliasi Ukuran KAP Kode

  2 STTP 2012 Hadori Sugiarto Adi & Rekan HLB International KAP Medium

  2 STTP 2011 Hadori Sugiarto Adi & Rekan HLB International KAP Medium

  18 STTP 2010 Aryanto, Amir, Jusuf, Mawar & Saptoto RSM International KAP Medium

  1

  2 SMSM 2013 Purwantono, Suherman & Surja Ernst & Young Big Four

  2 SMSM 2012 Teramihadja, Pradhono & Chandra Rodl & Partner KAP Medium

  2 SMSM 2011 Teramihadja, Pradhono & Chandra Rodl & Partner KAP Medium

  17 SMSM 2010 Tjahjadi Pradhono & Teramihardja Morison International KAP Medium

  3

  2 PRAS PRAS 2013 Krisnawan, Busroni, Achsin & Alamsyah - Kecil

  PRAS 2011 Paul Hadiwinata, Hidajat, Ade Fatma & Rekan PKF International KAP Medium

  • Kecil
  • Kecil
Lanjutan Lampiran 4 No Kode Perusahaan Tahun Nama KAP Afiliasi Ukuran KAP Kode

  UNIT 2012 Drs. Imam Syafei & Rekan

  • Kecil

  3 UNIT

  22 VOKS 2010 Hendrawinata Gani & Hidayat Grant Thornton KAP Medium

  2 VOKS 2011 Aryanto, Amir, Jusuf, Mawar & Saptoto RSM International KAP Medium

  2 VOKS 2012 Gani Mulyadi & Handayani Grant Thornton KAP Medium

  2 VOKS 2013 Gani, Sigiro & Handayani Grant Thornton KAP Medium

  2 Lampiran 5

Variabel Pergantian Manajemen Perusahaan Sampel

  No KODE PERUSAHAAN Tahun MANAJER KODE

  1 AKKU 2009 Jonathan Yuwono AKKU 2010 Jonathan Yuwono AKKU 2011 Drs. Andreyanto Toemali

  1 AKKU 2012 Drs. Andreyanto Toemali AKKU 2013 Bambang Adhi Pratomo

  1

  2 APLI 2009 Wilson Agung Pranoto APLI 2010 Wilson Agung Pranoto APLI 2011 Wilson Agung Pranoto APLI 2012 Wilson Agung Pranoto APLI 2013 Wilson Agung Pranoto

  3 ARGO 2009 Chan Wing Wah ARGO 2010 Chan Wing Wah ARGO 2011 Gunarso Budiman

  1 ARGO 2012 Gunarso Budiman ARGO 2013 Gunarso Budiman

  4 BRNA 2009 Antonius Rudy Sugiarto BRNA 2010 Lim Eng Khim

  1 BRNA 2011 Lim Eng Khim BRNA 2012 Lim Eng Khim BRNA 2013 Lim Eng Khim

  5 EKAD 2009 Judi Widjaja Leonardi Lanjutan lampiran 5 No KODE PERUSAHAAN Tahun MANAJER KODE

  IKAI 2013 Lie Ju Tjhong

  9 INAF 2009 Placidus Sudibyo

  INAF 2010 Placidus Sudibyo

  INAF 2011 Djakfarudin Junus

  1 INAF 2012 Djakfarudin Junus

  INAF 2013 Elfiano Rizaldi

  1

  10 KAEF 2009 M. Syamsul Arifin KAEF 2010 M. Syamsul Arifin KAEF 2011 M. Syamsul Arifin KAEF 2012 Rusdi Rosman

  1 KAEF 2013 Rusdi Rosman

  11 KBLM 2009 Surya Adi Wijaya Soepono KBLM 2010 Tan Robert Tanto

  1 KBLM 2011 Surya Adi Wijaya Soepono

  1 KBLM 2012 Surya Adi Wijaya Soepono KBLM 2013 Surya Adi Wijaya Soepono

  12 KIAS 2009 Rico Susilo KIAS 2010 Rico Susilo KIAS 2011 Cherdsak Niyomsilpa

  1 KIAS 2012 Cherdsak Niyomsilpa KIAS 2013 Mr. Pramoth Phromaue

  1

  13 MLBI 2009 Leonard C.J. Evers MLBI 2010 Leonard C.J. Evers MLBI 2011 Leonard C.J. Evers MLBI 2012 Leonard C.J. Evers Lanjutan lampiran 5 No KODE PERUSAHAAN Tahun MANAJER KODE

  SMSM 2011 Eddy Hartono SMSM 2012 Eddy Hartono SMSM 2013 Eddy Hartono

  18 STTP 2009 Shindo Sumidomo STTP 2010 Shindo Sumidomo STTP 2011 Shindo Sumidomo STTP 2012 Shindo Sumidomo STTP 2013 Pitoyo

  1

  19 TIRT 2009 Lim Gunawan Hariyanto TIRT 2010 Lim Gunawan Hariyanto TIRT 2011 Lim Gunawan Hariyanto TIRT 2012 Lim Gunawan Hariyanto TIRT 2013 Johan Surja Putra

  1

  20 ULTJ 2009 Sabana Prawirawidjaja ULTJ 2010 Sabana Prawirawidjaja ULTJ 2011 Sabana Prawirawidjaja ULTJ 2012 Sabana Prawirawidjaja ULTJ 2013 Sabana Prawirawidjaja

  21 UNIT 2009 Prianto Paseru UNIT 2010 Prianto Paseru UNIT 2011 Prianto Paseru UNIT 2012 Prianto Paseru UNIT 2013 Prianto Paseru

  22 VOKS 2009 Ferry Tjandrawinata

  VOKS 2010 Heru Gondokusumo

  1 Lampiran 6

Variabel Ukuran Perusahaan pada Perusahaan Sampel No Kode Perusahaan Tahun Total Aset Ln

  1 AKKU 2010 Rp 28.379.813.055 24,069 AKKU 2011 Rp 11.767.293.414 23,189 AKKU 2012 Rp 10.582.842.395 23,082 AKKU 2013 Rp 45.208.352.407 24,535

  2 APLI 2010 Rp 334.950.548.997 26,537 APLI 2011 Rp 333.352.457.870 26,532 APLI 2012 Rp 333.867.300.446 26,534 APLI 2013 Rp 303.594.490.546 26,439

  3 ARGO 2010 Rp 1.428.233.566.000 27,987 ARGO 2011 Rp 1.452.870.714.000 28,005 ARGO 2012 Rp 1.809.813.835.000 28,224 ARGO 2013 Rp 2.345.032.586.000 28,483

  4 BRNA 2010 Rp 550.907.476.933 27,035 BRNA 2011 Rp 643.963.801.000 27,191 BRNA 2012 Rp 770.383.930.000 27,370 BRNA 2013 Rp 1.125.132.715.000 27,749 Lanjutan lampiran 6

  No Kode Perusahaan Tahun Total Aset Ln

  9 INAF 2010 Rp 733.957.862.391 27,322

  INAF 2011 Rp 1.114.901.669.774 27,740

  INAF

  INAF 2013 Rp 1.294.510.669.195 27,889

  10 KAEF 2010 Rp 1.657.291.834.312 28,136 KAEF 2011 Rp 1.794.242.423.105 28,216 KAEF 2012 Rp 2.076.347.580.785 28,362 KAEF 2013 Rp 2.471.939.548.890 28,536

  11 KBLM 2010 Rp 403.194.715.268 26,723 KBLM 2011 Rp 642.954.768.386 27,189 KBLM 2012 Rp 722.941.339.245 27,307 KBLM 2013 Rp 654.296.256.935 27,207

  12 KIAS 2010 Rp 1.266.122.276.023 27,867 KIAS 2011 Rp 2.049.632.940.571 28,349 KIAS 2012 Rp 2.143.814.884.435 28,394 KIAS 2013 Rp 2.270.904.910.518 28,451

  13 MLBI 2010 Rp 1.137.082.000.000 27,759 MLBI 2011 Rp 1.220.813.000.000 27,831 MLBI 2012 Rp 1.152.048.000.000 27,773 MLBI 2013 Rp 1.782.148.000.000 28,209

  14 NIPS 2010 Rp 337.605.715.524 26,545 Lanjutan lampiran 6

  No Kode Perusahaan Tahun Total Aset Ln

  STTP 2011 Rp 934.765.927.864 27,564 STTP 2012 Rp 1.249.840.835.890 27,854 STTP

  19 TIRT 2010 Rp 577.182.104.468 27,081 TIRT 2011 Rp 690.932.521.215 27,261 TIRT 2012 Rp 679.649.204.257 27,245 TIRT 2013 Rp 723.177.125.785 27,307

  20 ULTJ 2010 Rp 2.006.595.762.260 28,327 ULTJ 2011 Rp 2.180.516.519.057 28,411 ULTJ 2012 Rp 2.420.793.382.029 28,515 ULTJ 2013 Rp 2.811.620.982.142 28,665

  21 UNIT 2010 Rp 309.791.883.807 26,459 UNIT 2011 Rp 304.802.980.424 26,443 UNIT 2012 Rp 379.900.742.389 26,663 UNIT 2013 Rp 459.118.935.528 26,853

  22 VOKS 2010 Rp 1.126.480.755.029 27,750

  VOKS 2011 Rp 1.573.039.162.237 28,084

  VOKS 2012 Rp 1.698.078.355.471 28,161

  VOKS 2013 Rp 1.955.830.321.070 28,302 Lampiran 7

Input Data SPSS No Kode Perusahaan Tahun Auditor Switching (Y) Opini Audit (X1) Financial Distress (X2) Ukuran KAP (X3) Pergantian Manajemen (X4) Ukuran Perusahaan (X5)

  4 BRNA 2010

  1

  2 1 28,005

  ARGO 2012

  1

  1

  2 28,224

  ARGO 2013

  1

  1

  1

  2 28,483

  1

  ARGO 2011

  1

  2 1 27,035

  BRNA 2011

  1

  1

  1

  2 27,191

  BRNA 2012

  1

  1

  2 27,370

  1

  1 AKKU 2010

  1

  2 1 24,535

  2 24,069

  AKKU 2011

  2 1 23,189

  AKKU 2012

  1

  1

  2 23,082

  AKKU 2013

  1

  1

  1

  2 APLI 2010

  1

  2 26,537

  APLI 2011

  1 2 26,532

  APLI 2012

  1

  1 26,534

  APLI 2013

  1 26,439

  3 ARGO 2010

  1

  1

  2 27,987 Lanjutan ampiran 7 No Kode Perusahaan Tahun Auditor Switching (Y) Opini Audit (X1) Financial Distress (X2) Ukuran KAP (X3) Pergantian Manajemen (X4) Ukuran Perusahaan (X5)

  5 EKAD 2010

  1

  2 28,498

  8 IKAI 2010

  1

  1 2 27,191

  IKAI 2011

  1

  1 2 27,031

  IKAI 2012

  1

  1

  1

  2 26,953

  IKAI 2013

  1

  HDTX 2013

  2 26,901

  9 INAF 2010

  1

  3 27,322

  INAF 2011

  1

  3 1 27,740

  INAF 2012

  1

  1 2 27,804

  INAF 2013

  1

  1

  1

  2 27,940

  2 26,044

  1

  EKAD 2011

  1

  1 2 26,194

  EKAD 2012

  1 2 26,336

  EKAD 2013

  2 26,563

  6 ETWA 2010

  1 2 27,003

  ETWA 2011

  1

  1 2 27,154

  ETWA 2012

  1

  1

  2 27,591

  ETWA 2013

  1

  1

  1

  2 27,887

  7 HDTX 2010

  2 27,645

  HDTX 2011

  1 2 27,645

  HDTX 2012

  1

  1

  2 1 27,889 Lanjutan ampiran 7 No Kode Perusahaan Tahun Auditor Switching (Y) Opini Audit (X1) Financial Distress (X2) Ukuran KAP (X3) Pergantian Manajemen (X4) Ukuran Perusahaan (X5)

  KAEF 2011

  1

  1

  1

  MLBI 2013

  1 27,773

  1

  1

  MLBI 2012

  14 NIPS 2010

  1 27,831

  1

  1

  MLBI 2011

  1 27,759

  1

  1 1 28,209

  1

  13 MLBI 2010

  NIPS 2013

  1

  1

  15 PICO 2010

  3 27,406

  1

  1

  2 1 26,988

  1

  1

  NIPS 2012

  2 26,825

  1

  1

  NIPS 2011

  3 26,545

  1

  2 1 28,451

  1

  1

  KBLM 2012

  2 1 27,189

  1

  1

  KBLM 2011

  2 1 26,723

  11 KBLM 2010

  1

  1 2 28,536

  KAEF 2013

  2 1 28,362

  1

  KAEF 2012

  1 2 28,216

  1

  1

  1

  KIAS 2011

  1

  KIAS 2013

  3 28,394

  KIAS 2012

  3 1 28,349

  1

  3 27,867

  2 27,307

  1

  12 KIAS 2010

  2 27,207

  1

  1

  1

  KBLM 2013

  2 27,070 Lanjutan ampiran 7 No Kode Perusahaan Tahun Auditor Switching (Y) Opini Audit (X1) Financial Distress (X2) Ukuran KAP (X3) Pergantian Manajemen (X4) Ukuran Perusahaan (X5)

  PICO 2012

  2 27,081

  1 2 27,199

  STTP 2011

  1

  2 27,564

  STTP 2012

  1

  2 27,854

  STTP 2013

  1

  2 1 28,016

  19 TIRT 2010

  1

  TIRT 2011

  1 1 28,162

  1

  2 27,261

  TIRT 2012

  1

  1

  2 27,245

  TIRT 2013

  1

  2 1 27,307

  20 ULTJ 2010

  1 3 28,327

  ULTJ 2011

  18 STTP 2010

  1

  1

  2 27,088

  1

  2 27,111

  PICO 2013

  1

  2 27,155

  16 PRAS 2010

  1

  1

  3 26,859

  PRAS 2011

  1

  1

  PRAS 2012

  SMSM 2013

  1

  1

  2 27,082

  PRAS 2013

  1

  1 3 27,402

  17 SMSM 2010

  1 2 27,696

  SMSM 2011

  1

  1 2 27,759

  SMSM 2012

  1 2 28,073

  3 28,411 Lanjutan ampiran 7 No Kode Perusahaan Tahun Auditor Switching (Y) Opini Audit (X1) Financial Distress (X2) Ukuran KAP (X3) Pergantian Manajemen (X4) Ukuran Perusahaan (X5)

  ULTJ 2013

  1

  1

  1

  VOKS 2013

  2 28,161

  1

  1

  1

  VOKS 2012

  2 28,084

  1

  1

  1

  VOKS 2011

  2 1 27,750

  1

  1

  UNIT 2011

  1 2 28,665

  21 UNIT 2010

  1

  1

  1

  3 26,459

  1

  22 VOKS 2010

  2 26,443

  UNIT 2012

  1

  3 26,663

  UNIT 2013

  3 26,853

  2 28,302 Lampiran 8

Hasil Output Spss Auditor_Switching

  Cumulative Frequency Percent Valid Percent Percent Valid

  48

  54.5

  54.5

  54.5

  1

  40

  45.5 45.5 100.0 Total 88 100.0 100.0

  Opini Cumulative Frequency Percent Valid Percent Percent

  Valid

  33

  37.5

  37.5

  37.5

  1

  55

  62.5 62.5 100.0 Lanjutan lampiran 8 Uk_KAP

  Frequency Percent Valid Percent Cumulative Percent Valid

  15

  16

  1

  81.8

  81.8

  81.8

  72

  Frequency Percent Valid Percent Cumulative Percent Valid

  17.0 17.0 100.0 Total 88 100.0 100.0

  3

  1

  83.0

  75.0

  75.0

  66

  2

  8.0

  8.0

  8.0

  7

  18.2 18.2 100.0 Total 88 100.0 100.0 Lanjutan lampiran 8 a,b,c Iteration History

  Coefficients Iteration -2 Log likelihood Constant Step 0 1 121.266 -.182 2 121.266 -.182 a. Constant is included in the model.

  b. Initial -2 Log Likelihood: 121,266

  c. Estimation terminated at iteration number 2 because parameter estimates changed by less than ,001.

  Model Summary Cox & Snell R Nagelkerke R Step -2 Log likelihood Square Square a 1 111.298 .107 .143 a. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.

Dokumen yang terkait

Pengaruh Client Size, Finacial Distress, Return on Asset, dan Public Ownership Terhadap Auditor Switching pada Perusahaan Real Estate & Property yang Terdaftar di BEI

7 274 85

Analisis Pengaruh Ukuran Perusahaan Klien, Financial Distress, Opini Going Concern, dan Reputasi Auditor Terhadap Auditor Switching (studi kasus pada perusahaan manufaktur terdaftar di BEI periode 2008-2011).

1 80 116

Pengaruh Financial Distress, Pergantian Mnajemen, Opini Audit, Ukuran KAP, AuditTenure, Fee Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

6 63 92

Pengaruh Profesionalisme Dan Pengalaman Kerja Internal Auditor Terhadap Evektivitas Penerapan Sistem Pengendalian Intern Perusahaan Melalui Motivasi Sebagai Variabel Intervening

2 8 174

Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching pada Perusahaan yang Tercatat di Bursa Efek Indonesia Tahun 2010-2015

0 2 22

LAMPIRAN 1 Proses Pengambilan Sampel No Nama Perusahaan Kriteria Perusahaan Sampel

0 3 16

BAB II TINJAUAN PUSTAKA 2.1 Tinjauan Pustaka 2.1.1 Auditor Switching - Pengaruh Client Size, Finacial Distress, Return on Asset, dan Public Ownership Terhadap Auditor Switching pada Perusahaan Real Estate & Property yang Terdaftar di BEI

0 0 17

LAMPIRAN 1 No Sampel Perusahaan Sampel perusahaan LQ 45 tahun 2010-2013 Kode Nama Perusahaan

0 1 13

Analisis Pengaruh Ukuran Perusahaan Klien, Financial Distress, Opini Going Concern, dan Reputasi Auditor Terhadap Auditor Switching (studi kasus pada perusahaan manufaktur terdaftar di BEI periode 2008-2011).

0 0 12

Pengaruh Opini Audit dan Ukuran Perusahaan Pada Auditor Switching dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris: Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2013 -2016)

1 0 16