ANALISIS FAKTOR-FAKTOR PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2006-2010)
Abstract: This study was aim
to analysed and examined empirically the
factors that affect the manufacturing companies listed on the Indonesia Stock
Exchange to change its public accounting firm. Factors tested in this study are
accounting firm size (KAP), financial distress (DISTRESS), public ownership
(PUBLIC), management turnover (CEO), and changes in audit committee (KA). Data
collection used a purposive sampling method conducted on manufacturing
companies listed on the Indonesia Stock Exchange in the period 2006-2010. The
hypothesis tested in this study is using logistic regression analysis, because
the independent variables are combination both metric and non metric. The
results showed that the variables that influence auditor switching is the size
of accounting firm (KAP) and management turnover. While the other variables
examined in this study such as financial distress, public ownership, and
changes in audit committee did not prove to affect the company’s decision to
change the public accounting firm.
Keywords: Auditor Rotation,
Auditor switching, rotation of accounting firm, auditor-client relationship
Penulis: Endina Sulistiarini,
Sudarno Sudarno
Kode Jurnal: jpakuntansidd120514
