FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCH
Abstrak: The purpose
of this study
is to analyze
the factors that influence auditor switch to
manufacturing companies listed in Indonesia Stock Exchange. These factors are
change of management, accountant opinion, financial distress, public accountant
firm’s size, and the percentage of the change
of return on assets
(ROA). The sample was selected
using purposive sampling
method. The company that used in this study consists of 44 companies for
each period during 2004-2009. Hypothesis testing technique used logistic regression
model. The result of this study
show that change
of management and
public accountant firm’s size
influencing auditor switch.
Keywords: Change of
management, accountant opinion, financial distress, public
accountant firm’s size, ROA, auditor switch, logistic regression
Penulis: SUSAN dan ESTRALITA
TRISNAWATI
Kode Jurnal: jpakuntansidd110067
