Analisis Faktor-Faktor Yang Mempengaruhi Perusahaan Di Indonesia Melakukan Auditor Switching (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI 2013-2015)

• Main Authors: DESI PUSPITA SARI, SISKA (Author), , Fauzan, SE., M.Si, Akt (Author)
• Format: Book
• Published: 2017.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/49162/13/NASPUB.pdf; https://eprints.ums.ac.id/49162/2/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/49162/3/BAB%20I.pdf; https://eprints.ums.ac.id/49162/4/BAB%20II.pdf; https://eprints.ums.ac.id/49162/6/BAB%20III.pdf; https://eprints.ums.ac.id/49162/7/BAB%20IV.pdf; https://eprints.ums.ac.id/49162/8/BAB%20V.pdf; https://eprints.ums.ac.id/49162/9/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/49162/11/LAMPIRAN.pdf; https://eprints.ums.ac.id/49162/12/SURAT%20PERNYATAAN%20PUBLIKASI%20ILMIAH.pdf
• Keywords: HB Economic Theory

The aim of this research is to obtain empirical evidence regarding influence of management substitution, audit opinion, financial distress, ROA percentage changes, KAP size, and client size to decision of company in Indonesia to doauditor switching. This research use quantitative method by using manufacturing company annual report data which enlist in Indonesia Stock Exchange obtained of Indonesian Capital Market Directory (ICMD) and company Annual Report during year 2013-2015 by using purposive sampling method. Population and of sampleused in this research is manufacturing company in the year 2013-2015. The analyticaltool used is logistic regression. Pursuant to result of data analysis can be concluded that management substitution, audit opinion, and KAP size have an effect on to auditor switching. While financial distress, ROA percentage changes, and client size do not have an effect on to auditor switching.