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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

FAKTOR FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR

ALFIAN ARIFIN

STIE Trisakti
aarifin@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/FAKTOR FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR

ABSTRACT:

The objective of this research are to analyze the influence of management changes, financial distress, company size, audit opinion, percentage of changes in return on assets,company growth, and public ownership to auditor switch. The population of this research is all non financial companies which listed in Indonesia Stock Exchange from 2008 until 2012. The data have been selected by using purposive sampling method and there are 82 non financial companies which suit with the criteria used over four year period from 2010 until 2013. This research uses logistic regression as the statistic analysis method. The empirical results of this research show that company size has influence to auditor switch while management changes, financial distress, audit opinion, percentage of changes in return on assets, company growth, and public ownership have no influence to auditor switch.

Keyword :Auditor Switch, Management Changes, Financial Distress, Company Size, Audit Opinion, and Return on Assets
 
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