ANALISIS HUBUNGAN AUDITOR – KLIEN : FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Pada Perusahaan Sektor Manufaktur Di Indonesia)

Abstract

This research aims to analyze the effect of audit firm size, client size, client growth rate, financial distress, audit tenure, board of commissioners, and audit opinion on auditor switching in Indonesia. Some of past researches about auditor switching shows different results. Because of that, another research needs to be done to verify theory of auditor switching. Data collecting method which used in this research is method purposive sampling, that based on the objectives of research. Based on method purposive sampling, research sample total is 150 manufacturing companies which is listed in “Bursa Efek Indonesia” (BEI) in 2008-2010 period. Hypothesis in this research are tested by logistics regression analytical method in SPSS 16 software. Result of this research shows that variables having which significantly effect the auditor switching are audit tenure. On the other hand, other variables in this research like audit firm size, client size, client growth rate, financial distress, board of commissioners, and audit opinion do not have significant effect on company decision to do auditor switching.