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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 3, November 2012, Hlm. 31-44

TERDAFTAR DI BURSA EFEK INDONESIA

HANDY NOERYANTO

STIE Trisakti
handy@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this study was to determine what factors are affecting auditor switch in non financial companies in Indonesia. The factors in this study are audit opinion, management changes, institutional ownership, share growth, auditor’s reputation, profitability and financial distress. This study uses logictic regression, with purposive sampling technique and this study is a form of causality, where researcher seek causal relationship between the dependent and independent variables. Population in this study is a non financial companies that listed in on the Indonesia Stock Exchange over the four year period 2007-2010, the number of the population in this study are 377 companies, and a number of companies that managed to be a sample is 60 companies. The results of this study stated that only institutional ownership and profitability influence the auditor switch. Whereas the other variables such as audit opinion, management changes, share growth, auditor’s reputation, and financial distress not have influence on auditor switch.

Keyword :Audit opinion, management changes, institutional ownership, share growth, auditor’s reputation, profitability, financial distress, and auditor switch.
 
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