Faktor – Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Manufaktur Di Indonesia

Sinaga, Parlindungan (2015) Faktor – Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Manufaktur Di Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the factors that affect auditor switching. Independent variables used in this study are size of KAP, size of company, client growth rate, financial distress, and audit opinion. The dependent variable used in this study is auditor switching.The population in this study is a manufacturing company listed in the Indonesia Stock Exchange in the year 2011-2014. The method of analysis used is logistic regression analysis. The result showed that: Size of KAP significant influence to auditor switching, size of company not significant influence to auditor switching, client growth rate not significant influence to auditor switching, financial distress not significant influence to auditor switching, and audit opinionnot significant influence to auditor switching.

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