FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING

• Main Author: Indah Husnul Maab, (Author)
• Format: Book
• Published: 2017-07-10.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/18365/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/18365/2/AWAL.pdf; http://repository.upnvj.ac.id/18365/3/BAB%20I.pdf; http://repository.upnvj.ac.id/18365/4/BAB%20II.pdf; http://repository.upnvj.ac.id/18365/5/BAB%20III.pdf; http://repository.upnvj.ac.id/18365/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/18365/7/BAB%20V.pdf; http://repository.upnvj.ac.id/18365/8/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/18365/9/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/18365/10/LAMPIRAN.pdf; http://repository.upnvj.ac.id/18365/11/JURNAL.pdf
• Keywords: HC Economic History and Conditions; HF Commerce; HF5601 Accounting; HG Finance

This research was conducted to examine the influence of Financial Distress, Audit Opinion and Public Ownership toward Auditor Switching at manufacturing companies in Indonesia Stock Exchange period 2014-2016. The population in this study are 94 samples of manufacturing companies in Indonesia Stock Exchange period 2014-2016 with purposive sampling method. Data obtained from the company's financial statements that have been in publication. Analytical techniques used are logistic regression and hypothesis testing. The result of the research shows that (1) Financial Distress has no significant effect on Auditor Switching, (2) Audit Opinion has significant influence to Auditor Switching, (3) Public Ownership has no significant effect to Auditor Switching. Limitations of this study Based on data obtained from the source indicates that there is still a lot of data that is incomplete, thus further minimizing the sample research. This research suggests to the public accounting firm by providing a reference to know the factors that may affect the auditor switching.