FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN GO PUBLIC DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2012)
Abstract: Independence of the
public accounting firm will fade when the suspect had long-standing
relationships with its client. One way to keep independence auditor is to make
the turn public accounting firm. Several previous studies showed the results of
different studies. This study aims to examine and obtain empirical evidence
about the factors that affect the company went public did turn public
accounting firm in Indonesia. Factors used include audit fee, financial
distress, share growth, audit delay. The study is a population of companies
listed on the Stock Exchange in the year 2007-2012. The total sample is 115
using purposive sampling method. Hypothesis testing is performed using logistic
regression using SPSS 16 application. The results of this study are audit delay
have significant effect on the change of KAP on manufacturing companies in
Indonesia. While other factors such as fee audit, financial distress, share
growth, has no significant effect on the change of KAP on manufacturing
companies in Indonesia.
Penulis: Zenuar Farid, Sugeng
Pamudji
Kode Jurnal: jpakuntansidd140940
