ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2012)
Abstract: The purpose of this
research is to find empirical proof concerning factors that might influence
auditor switching in Indonesia. Some of past research about factors that
influence auditor switching still shows different results. Therefore, another
research needs to retest the theory of auditors switching.
The population in this research are all of the manufacturing companies
listed on the Indonesia Stock Exchange and continously published financial
statements in 2008 – 2012. Based on purposive sampling method, samples obtained
by 70 companies in the period 2008 – 2012 so obtained 350 data observations.
Hypothesis in this research are tested by logistic regression analytical
method. Research variable being used are Accounting Firm Size (KAP), Audit
Opinion (OPINI), Management Turnover (CEO), Financial Distress (FD), Percentage
Independent Commissioner (IDK), and Auditor Switching (SWITCH).
The result of this research show that: (1) Accounting Firm Size has
significant effect on Auditor Switching, (2) Audit Opinion does not have
significant effect towards Auditor Switching, (3) Management Turnover does not
have significant effect towards Auditor Switching, (4) Financial Distress has
significant effect towards Auditor Switching, and finally (5) percentage
independent commissioner does not have significant effect towards Auditor
Switching
Keywords: auditor switching,
audit opinion, management turnover, and percentage independent commissioner
Penulis: Latifatun Nikmah,
Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd141009
