Faktor-faktor Yang Mempengaruhi Perusahaan Melakukan Auditor Switch  

Oleh:

Susan ; Trisnawati, Estralita

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Bisnis dan Akuntansi vol. 13 no. 2 (Aug. 2011), page 131-144.
Topik: Change of Management; Accountant Opinion; Financial Distress; Public Accountant Firm's Size; ROA; Auditor Switch; Logistic Regression

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ59.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this study is to analyze the factors that influence auditor switch to manufacturing companies listed in Indonesia Stock Exchange. These factors are change of management, accountant opinion, financial distress, public accountant firm's size, and the percentage of the change of return on assets (ROA). The sample was selected using purposive sampling method. The company that used in this study consists of 44 companies for each period during 2004-2009. Hypothesis testing technique used logistic regression model. The result of study show that change of management and public accountant firm's size influencing auditor switch.

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