FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR OLEH KLIEN
Abstract: Period of audit
tenure between auditor and its client companies have an impact to auditor
independency. Therefore companies obliged to make change or rotation of
auditor. This is in accordance with Financial Minister Statutory
No.423/KMK.06/2002, determine limitation of audit tenure, then it has impact to
audit firm switching.This research aims to determine the factors that influence
the changes of the auditor by the client.
The Data being used is from manufacturing company which is listed in
“Bursa Efek Indonesia” (BEI) in 2010-2012 period. Variabel used in this
research are management change, auditor’s reputation, financial distress,
company growth, audit opinion, accounting firm size, and auditor changes. By
using logistic regression in SPSS 19 software, this research tried to test the
effect of management switching, auditor’s reputation, financial distress, company growth, audit
opinion, and accounting firm size toward auditor changes.
The result of this research shown below : (1) management change has no
effect towards auditor changes, (2) auditor’s reputation has no effect towards
auditor changes, (3) financial distress has no effect towards auditor changes,
(4) company growth has positive effect towards auditor changes, (5) audit
opinion can’t be analyzed because data audit opinion companies obtained an
unqualified opinion on the financial statements during the period of research,
(6)accounting firm size can’t be analyzed because in the research period data
is worth constant so it can not be processed.
Keywords: Auditor Changes,
Management Change, Auditor’s Reputation, Financial Distress, Company Growth,
Audit Opinion, Accounting Firm Size
Penulis: Dwi Satriyo Adi
Nugroho, Imam Ghozali
Kode Jurnal: jpakuntansidd150783
