ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING DI INDONESIA
Abstract: This study aims to
analyze the influence of factors affecting auditor switching in 55 Indonesian
companies that listed on Indonesian Stock Exchange during 2006 to 2010. By using
secondary data from
financial reporting, this
study try find
the effect of management
change, audit opinion,
size of the
KAP, financial distress
and return on equity on auditor switching. This study
used logistic regression. The result showed that there is no significant effect
of independent variable on auditor switching in Indonesia.
Keyword: Management
Change, Audit Opinion,
the size of
the KAP, financial
distress and return on equity, Auditor Switching
Penulis: Finda Fitriawan
Kode Jurnal: jpakuntansidd120446
