ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA VOLUNTARY (Studi Empiris pada Perusahaan Keuangan yang terdaftar di BEI)
Abstract: Auditor independence
issue often triggers debate regarding auditor rotation. This auditor
rotation is related
with company action
to do auditor switching. This research
aims to know
empirical evidence as
for factors influencing auditor switching
on the financial firm listed
in Indonesia Stock
Exchange. The factors to be analysed in this research are
management change, financial
distress, client size, firm size,
and percentage of ROA changes.
The data being used is
from financial company which is
listed in “Bursa Efek Indonesia”
(BEI) in 2007-2012 period. Data collecting method which used in this research
is method purposive sampling, that based on criteria which has been determined
before. Based on the method purposive sampling, research sample total is 115
companies. By using logistic regression,
this research tried
to test effect
of management changes, financial distress, client size, firm size, and
percentage of ROA changes towards Auditor Switching.
Result of this research indicates that variable having which
significantly effect the voluntary auditor switching are management change,
firm size, and percentage of ROA changes. On the other hand, other
variables like financial distress
and client size do not have significant
effect on company decision to do voluntary auditor switching.
Keywords: auditor switching,
management change, financial distress, client size, firm size, percentage of
ROA changes
Penulis: Rachma Aulia Firyana,
Aditya Septiani
Kode Jurnal: jpakuntansidd141045
