Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching

., Yesy (2014) Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of firm capacity, the size of KAP, qualified opinion, financial distress and management replacement to auditor switching. The population in this study are manufacturing companies which are listed on the Indonesia Stock Exchange. The sample is set by using purposive sampling method. The obtained samples are 22 companies within three -years observation. The data were tested by using logistic regression analysis with SPSS version 17.0. The result of this study indicates that the first hypothesis (H1) stating that the capacity of the companies has negative effects on auditor switching, is rejected. The second hypothesis (H2) stating that the size of the KAP negatively affect auditor switching, is rejected. The third hypothesis (H3) which states that a qualified auditor's opinion positively effect on switching, is rejected. The fourth hypothesis (H4) affirming that the financial distress positively influence the auditor switching, is rejected. The fifth hypothesis (H5) asserting that the change of management has positive influence on auditor switching, is rejected.

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