ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN DI INDONESIA MELAKUKAN AUDITOR SWITCHING (Studi Kasus Pada Perusahaan yang Termasuk LQ-45 Periode 2007 – 2011 Terdaftar di BEI)

Abstract

This study aims to obtain empirical evidence turn influences management, audit opinion, Firm size, firm size, financial distress and a return on equity of the auditor switching. The research was carried out on companies that are in the LQ-45 in Indonesia Stock Exchange respectively for the year 2007 to 2011. Types of data used is secondary data obtained through the Indonesian Capital Market of Directory (ICMD). This research used two categories of variables. The first independent variable consisting of change management, audit opinion, Firm size, firm size, financial distress, and return on equity. The two dependent variables, namely auditor switching. To perform the data processing carried out by logistic regression models. Based on the results of hypothesis testing found that a change of management, audit opinion, Firm size, firm size, financial distress, and return on equity had no significant effect on the company's auditor switching LQ-45 in Indonesia Stock Exchange. 

Keywords:       Managament Change, Audit Opinion, Firm Size, Financial Distress