FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Abstract

This study aims to examine empirically the KAP size, size of client companies, the rate of growth of the client company, client company's financial condition, and audit tenure of the auditor switching. Auditor switching is a displacement behavior by a company auditor as a result of auditor rotation mandatory. Collecting data using a purposive sampling of companies listed on the Indonesia Stock Exchange (BEI) in 2005 until 2009. A total of 92 manufacturing firm are used as sample firms. Thus study used logistic regression to test the hypothesis because the independent variabele is a combination of metric and non metric. The results of this study indicate that the independent variables that effect the provision of auditor switching is KAP size and audit tenure. While other independent variables are the size of client companies, the growth of the client company and the client company's financial condition does not affect the auditor switching.