Faktor-Faktor yang Mempengaruhi Auditor Switching Secara Voluntary (Studi Empiris Pada Perusahaan Real Estate and Property yang Terdaftar di BEI)

., Melianti (2015) Faktor-Faktor yang Mempengaruhi Auditor Switching Secara Voluntary (Studi Empiris Pada Perusahaan Real Estate and Property yang Terdaftar di BEI). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of the audit opinion, management replacement, financial distress and audit delay on auditor switching. The popuulation in this study are real estate and property sector which are listed on the Indonesia Stock Exchange. The sample is set by using purposive sampling method. The obtained sample are 18 companies within five years observation. The data were tested by using logistic regression analysis with SPSS program. The result of this study indicates that the first hypotesis (H1) stating that the audit opinion has effect on auditor switching is rejected. The second hypotesis (H2) stating that management replacement has effect on auditor switching is rejected. The third hypotesis (H3) affirming that the financial distress influence the auditor switching is rejected. The forth hypotesis (H4) stating that audit delay has effect on auditor switching is rejected.

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