PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)
Abstract: The research examines
the effect of audit opinion, financial distress, and growth of the client’s
company on auditor switching among manufactures companies listed in Indonesia
Stock Exchange in 2010-2014.
Secondary data were sourced from the financial statements, published by
the capital market reference center at the Indonesia Stock Exchange.The
research type used in this research is hypothesis testing, by using purposive
sampling method. There are 30 samples of the data that become the object to be
researched. This research uses logistic regression analysis to test the
hypothesis.
The results of this research show that audit opinion, financial
distress,and growth of the client’s company have effect on auditor switching.
Partially the research shows that (1) audit opinion significantly influences
auditor switching (2) financial distress do not affects auditor switching, and
(3) growth of the company significantly influences auditor switching.
Penulis: Yuka Faradila, M
Rizal Yahya
Kode Jurnal: jpakuntansidd160660
