FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2013)

Abstract

The purpose of this study is to examine the influence of management change, financial distress, client’s size, auditor’s size, audit opinion and audit delay on auditor switching in Indonesia. This topic was chosen because many companies in Indonesia switch the auditor voluntarily and it’s not accordance in government regulations. The population in this study consists of manufactured listed firms in Indonesia Stock Exchange in the period of 2011-2013. Sampling method used in this study is purposive sampling. A total sample during three years observation is about 99 samples firm. Hypothesis in this research are tested by logistic regression analysis on SPSS 20. The empirical result of this study show that auditor’s size (NBFOUR) and audit delay (AUDELAY) have influenced on auditor switching. While management change (CHANGE), financial distress (FINDIS), client’s size (SIZE) and audit opinion (OPINI) have no significant influence to auditor switching.