ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING

Authors

  • Finda Fitriawan Fakultas Ekonomi Universitas Bung Hatta
  • Resti Yulistia Muslim Fakultas Ekonomi Universitas Bung Hatta

DOI:

https://doi.org/10.37301/jkaa.v0i0.5126

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.

 

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Published

2012-10-01

Issue

Vol 7, No 2. Oktober 2012

Section

Vol 7, No 2. Oktober 2012

License

With the receipt of the article by editor of Jurnal Kajian Akuntansi dan Auditing and decided to publish, then the article copyright regarding to Jurnal Kajian Akuntansi dan Auditing

Jurusan Akuntansi Fakultas Ekonomi Universitas Bung Hatta as the publisher of Jurnal Kajian Akuntansi dan Auditing hold the copyright regarding all the published articles in this journal.  Jurusan Akuntansi Fakultas Ekonomi Universitas Bung Hatta has the right to multiply and distribute the article and every author is not allowed to publish the same article that was published in this journal.