ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2016)

Abstract

The purpose of this research is to examine factors causing decision for auditor switching by companies. Factors used to analyze the decision of having auditor switching by companies are management change, financial distress, client firm size, client firm complexity, and client firm growth. This research is referring to Government Regulation No.20 in year of 2015 as the basis of regulation. Population used in this research is manufacture companies listed in Indonesia Stock Exchange with period of 2015-2016. The data used in this research is secondary data in which selected by purposive sampling method. The data consists of 212 samples from 106 companies with two year of observation. Analysis method that was used in this research is logistic regression analysis on SPSS 22. The result of this research shows that two variables: financial distress has positive impact on the decision of auditor switching, while, size of client company and complexity of client company have negative impact on the decision of auditor switching. Management change and client firm growth have no significant impact on the decision of auditor switching.