ANALISIS HUBUNGAN AUDITOR-KLIEN: FAKTOR-FAKTOR YANG MEMPENGARUHI PERPINDAHAN KAP PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Abstract

Auditor independence issue occupied central position in auditing literature. On the other hand, this issue often triggers debate regarding auditor switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia. The data being used is from manufacturing company which is listed in “Bursa Efek Indonesia” (BEI) in 2003-2009 period. Research variable being used are Management Turnover (CEO), Audit Opinion (OPINI), Financial Distress (Z), Accounting Firm Size (KAP), Percentage change in ROA and Auditor Switching (SWITCH). By using logistic regression in SPSS 16 software, this research tried to test effect of Management Turnover, Audit Opinion, Financial Distress, Accounting Firm Size, Percentage change in ROA towards Auditor Switching. The result of this research shown below: (1) Management Turnover does not have significant effect towards Auditor Switching, (2) Audit Opinion does not have significant effect towards Auditor Switching (3) Financial Distress does not have significant effect towards Auditor Switching, (4) Accounting Firm Size has significant effect on Auditor Switching, (5) Percentage change in ROA does not have significant effect towards Auditor Switching.