Articlediamond2011

Faktor-Faktor yang Mempengaruhi Perusahaan Melakukan Auditor Switch

26 citations0/0 files storedJurnal Bisnis dan Akuntansi

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

The purpose of this study is to analyze the factors that influence auditor switch to manufacturing companies listed in Indonesia Stock Exchange. These factors are change of management, accountant opinion, financial distress, public accountant firm’s size, and the percentage of the change of return on assets (ROA). The sample was selected using purposive sampling method. The company that used in this study consists of 44 companies for each period during 2004-2009. Hypothesis testing technique used logistic regression model. The result of this study show that change of management and public accountant firm’s size influencing auditor switch.

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2015PENGARUH AUDIT FEE, OPINI GOING CONCERN, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, UKURAN KAP PADA PERGANTIAN AUDITOR 2018Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor 2019FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN 2018Pengaruh Struktur Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Keluarga, Pengungkapan Sukarela Dan Leverage Terhadap Biaya Utang 2020Pengaruh Management Change, Ukuran Perusahaan Klien, Dan Audit Fee Terhadap Auditor Switching

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