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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 6, November 2014, Hlm. 131-142

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT SWITCH

NOVIA WIJAYA

STIE Trisakti
novia@stietrisakti.ac.id

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT SWITCH

ABSTRACT:

The purpose of this research is to analyze the effects of restatement of financial statement, firm size, firm growth, ROA, financial distress, operating cashflow, and audit opinion to audit switch. The population in this research is all non-financial companies, which listed on December 2007 until 2012 in Indonesian Stock Exchange. The data of this research collected using purposive sampling method and there are 71 non- financial companies which suit with the criteria used over five year period from 2008 until 2012. This research uses binary logistic as the statistical analysis method. The empirical result of this research show that firm size, restatement of financial statement, firm growth, ROA, financial distress, operating cash flow, and audit opinion haven’t influence to audit switch.

Keyword :Audit Switch, Audit Opinion, Financial Distress, Firm Size, Operating Cash flow, ROA, Restatement of Financial Statement, Firm Growth
 
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