FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY

(Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015)

  • Shartika A. Kencana
  • Siti Rofingatun
  • Aaron M. A. Simanjuntak
Keywords: Change of Management, Financial Distress, Public Accountant Firm’s, the percentage change in ROA, Client’s size, Auditor switching

Abstract

This study aims to analyze the factors affecting voluntary auditor displacement at companies listed on the Indonesia Stock Exchange (IDX). The variables used in this research are Change of Management, Financial Distress, Size of Public Accounting Firm, Change Percentage of ROA and Client Size. The population of this study are all companies listed on the Indonesia Stock Exchange in the period of 2010 to 2015. The number of companies that became sample in this study were 192 observation companies obtained by purposive sampling method. Data analysis technique was used logistic regression analysis with SPSS version 16. Based on the analysis, the result shows that the variable of Management Change, Financial Distress, KAP Size, and Client Size had not affect the size of the sample company to perform auditor switch, while the ROA Percentage Change had significant influence on the sample company to switching auditors.

Published
2018-07-18
How to Cite
Kencana, S., Rofingatun, S., & Simanjuntak, A. (2018). FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY. Jurnal Akuntansi Dan Keuangan Daerah, 13(1), 53-67. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/35

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