TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 3, November 2013, Hlm. 67-80

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCH PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

HARYO SUPARMUN

STIE Trisakti
haryo@stietrisakti.ac.id

 

PDF File

Official URL:
http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCH PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to analyze of changes in management, financial distress, client size, auditor size, audit opinion, the percentage of the change of return on assets, the number of commissioners, management stock ownership and client share growth to auditor switch. The sample of this study are manufacture companies listed in the Indonesian Stock Exchange. The period of study is 2009 until 2012. Samples are selected based on purposive sampling method and are analyzed by using logistic regression statistical method. The result shows auditor size and client share growth have influence on auditor switch. Additional result shows changes in management, financial distress, client size, audit opinion, the percentage of the change of return on assets, the number of commissioners, management stock ownership do not effect auditor switch.

Keyword :Auditor Switch, Changes in Management, Financial Distress, Client Size, Auditor Size, Audit Opinion, The Percentage of the Change of Return On Assets, The Number of Commissioners, Management Stock Ownership and Client Share Growth.
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team