FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN PERGANTIAN AUDITOR SECARA VOLUNTARY
Abstract: This research aimed
to test the influence of audit opinion, changes in management, size of the
client, complexity, client firm’s growth on the voluntary auditor
switching. The voluntary auditor
switching would perform many problems, because it was happen in out of
regulation that has been taken. Data collecting in this research used a
purposive sampling of Manufacture Company that was registered on the Indonesia
Stock Exchange (BEI) in 2010 until 2012.
This research used 31 manufacture companies that were used as sample
firms. Logistic regression in this
research was used to test the hypothesis. The results of this research showed
that the independent variables that influenced the voluntary auditor switching
was the change in management. Besides
that, the other independent variables that weren’t influence on the voluntary
auditor switching were the audit opinion, the size of client, the complexity
and the client firm’s growth.
Penulis: Randi Pujas Pradipta,
Aditya Septiani
Kode Jurnal: jpakuntansidd140981
