FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Daftar Isi:
- This study aims to predict the influence of the audit opinion, change in management, public accountant firm’s size, the percentage change in ROA, financial distress and the growth of corporate on auditor switching. The samples in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2006-2011. 492 companies are collected as the number of observations which being obtained by the method of purposive sampling. Analytical techniques employed in this study were logistic regression analysis. According to the result of this research, it’s found that only public accountant firm’s size that affects the auditor switching of six variables studied. In fact, public accountant firms affiliated with the big four are considered to have a higher quality and have been proven the companies which hired the public accountant firms affiliated with the big four choose to stay afloat using their services. Keywords: audit opinion, change in management, public accountant firm’s size, the percentage change in ROA, financial distress, the growth of corporate, auditor switching.