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

FAKTOR FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR

SIGIT SUSILO BROTO

STIE Trisakti
sbroto@stietrisakti.ac.id

 

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

ABSTRACT:

The purpose of this research is to know the influence of the changing of the management, the audit opinion, financial disaster of the company, the companys growth, the size of the client company, the size of the KAP, and change the percentage of the ROA against the turn of an auditor. The sample of this research covers all companies registered non financial in Indonesia stock exchange since 2012 until 2014. The data has been selected by using purposive sampling method and there are 83 non finan

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