PENGARUH AUDITOR SWITCHING DAN KEPEMILIKAN MANAJERIAL TERHADAP PRICE BOOK VALUE (PBV)
ABSTRACT: This study aims to
determine the effect of switching auditors and managerial ownership on firm
value proxied by the price book value (PBV). This study was performed on
companies listed on the Stock Exchange 2011-2015 period. This study uses
multiple regression analysis with a total sample of 210 in the period of
observation for five years. The sampling method used is the method nonprobability
sampling with purposive sampling technique. Data analysis techniques used to
solve the problem is multiple linear regression analysis. Based on the analysis
found that the auditor switching and managerial ownership positively affects
PBV. Companies that make the turn auditor tends to increase the company's value
(PBV). The regression results on managerial ownership variable indicates that a
high managerial ownership positively affects the value of the company is
reflected through the PBV.
Penulis: Ni Putu Nathania
Suryani, Putu Agus Ardiana
Kode Jurnal: jpakuntansidd160085
