ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2014-2017)
DOI:
https://doi.org/10.34207/Keywords:
Pergantian manajemen, opini audit, financial distress, ukuran KAP, ukuran perusahaan klien, auditor switchingAbstract
Analysis of Affecting voluntary switching Auditors Factors (Empirical Study On Registered Manufacturing Company in IDX, Year 2014-2017 . The purpose of this research is to examine the effect of change in management, audit opinion, financial distress, KAP size, and client size on the auditor switching. This research used the sample of
manufacturing industries which listed in Indonesian Stock Exchange during 2014-2017 period. The number of manufacturing sampled in this study were 32 companies with 3 years
observation. Based on purposive sampling method, sample consist of 96 financial statements in this research. Hypothesis in this research are tested by logistic regression analytical method Data analysis show that change in manajement has significantly effect on auditor switching with positive direction. Otherwise, audit opinion, financial distress, KAP size, and client size do not have significantly effect on the auditor switching.
