Analysis of Factors Affecting the Company on Performing Auditor Switch
| Main Authors: | Tandiontong, Mathius, Pratiwi, Tika Rema |
|---|---|
| Format: | Proceeding PeerReviewed Book |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://repository.maranatha.edu/24570/1/Analysis%20of%20Factors%20Affecting...ICABUSS%202016.pdf http://repository.maranatha.edu/24570/ |
Daftar Isi:
- A financial report is one of the components required to measure the performance of a company and evaluate the financial statements related to Auditors. Auditor substitution is a phenomenon that occurs and is driven by several factors. The aim of this study is to analyse the factors that affect a company in doing an auditor switch. Independent variables in this study consists of public accountant firm’s size, client size, management changing, audit opinions and audit fee. In addition, the dependent variable is the Auditor Switch. The sample in this study uses purposive sampling methods. The data are audited financial statements in communications, property, and real estate which are listed in Indonesia Stock Exchange period 2008-2012. Data analysis method is logistic regression analysis. The results show that the change of management i.e., change of directors has an influence to auditor switch, while the other factors show no effect on auditor switch.