Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftardi Bursa Efek Indonesia Periode 2009-2014)

• Main Authors: Arga, Caraka Dian (Author), , Erma Setiawati, Ak, M.M (Author)
• Format: Book
• Published: 2016.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/46343/11/NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/46343/2/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/46343/3/BAB%20I.pdf; https://eprints.ums.ac.id/46343/4/BAB%20II.pdf; https://eprints.ums.ac.id/46343/5/BAB%20III.pdf; https://eprints.ums.ac.id/46343/6/BAB%20IV.pdf; https://eprints.ums.ac.id/46343/7/BAB%20V.pdf; https://eprints.ums.ac.id/46343/8/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/46343/9/LAMPIRAN.pdf; https://eprints.ums.ac.id/46343/10/PERNYATAAN%20PUBLIKASI.pdf
• Keywords: HF5601 Accounting; HJ Public Finance

This study aims to analize the auditor switching which can be performed by several factors, that is audit opinion, audit firm size, the size of clien company, management change, and financial distress. Auditor switching is a condition whwn the client company decide to change the auditor or the audit firm. Auditor switching could happen in mandatory or voluntary. A lot of question will appear when the company decide to change the auditor or the auditor firm in voluntary manner, because it is not happen because of the rule. The populations in this study were companies in manufacture sector which listed in Indonesia Stock Exchange 2009-2014 period. Total of 180 samples were obtained using a purposive sampling method. We use logistic regression analysis model to identify the influence of independent variables on dependent variable. The results showed that the variables of audit firm size the size of client company affect the auditor switching. While the audit opinion, management change, and financial distress does not affect the auditor switching.