FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY
Abstract: This study aimed to
examine the factors that affect the auditor switching voluntarily. Variables
that considered to affect are management changing, qualified opinion, company
size, audit quality, financial distress and audit fees.
The populations in this study are all companies listed in Indonesia Stock
Exchange, period 2008-2012. The methods used to determine sample is purposive
sampling. The criteria are companies which switching auditor not due to
regulation No. 17/PMK.01/2008 and firm serving the complete financial
statements and accessible. Based on those criteria, 230 companies acquired
during five years of observation.
The analysis showed that change in management, qualified opinion, company
size, audit quality and financial distress significantly influence auditor
switching, while audit fee not.
Penulis: R. Meike Erika
Dwiyanti, Arifin Sabeni
Kode Jurnal: jpakuntansidd140988
