AUDITOR SWITCHING: ANALISIS BERDASAR UKURAN KAP, UKURAN KLIEN DAN FINANCIAL DISTRESS (Accounting Analysis Journal, 2012)
Abstrak Auditor switching di Indonesia merupakan salah satu peraturan yang diwajibkan oleh pemerintah Indonesia sebagai usaha untuk mempertahankan independensi auditor. Pada saat perpindahan auditor secara sukarela (voluntary) akan menimbulkan kecurigaan dari stakeholder. Pengambilan sampel dengan metode purposive sampling dihasilkan sampel sebanyak 21 perusahaan. Data berupa data sekunder yang diambil dengan teknik dokumentasi. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik.Hasil penelitian ini menunjukkan variabel ukuran KAP berpengaruh terhadap auditor switching. Ukuran klien tidak berpengaruh terhadap auditor switching. Financial distress tidak berpengaruh terhadap auditor switching. Abstract Auditor switching in Indonesia is a rule that ruquired by the goverment as an attempt to maintain the auditor independece. If auditor switching is committed before the proper time, it will be lay out the suspicious from the stakeholder. Sampling was purposive sampling method that produced 21 companies sample. The data used were secondary data taken with the technical documentation. The analysis methode used statistics discriptive and statistics logistic regression.The results of this study show that public accountant firm’s size variable affect to the auditor switching. Client size has no affect to the auditor switching. Financial distress has no affect to the auditor switching.