Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Vol 1, No 1 (2016): Agustus

Pengaruh Opini Audit, Financial Distress, dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)

Faradila, Yuka (Unknown)



Article Info

Publish Date
01 Aug 2016

Abstract

The research examines the effect ofaudit opinion, financial distress, and growth of the client’s company on auditor switching among manufactures companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourcedfrom the financial statements, published by the capital market reference center at the Indonesia Stock Exchange.The research type used in this research is hypothesis testing, by using purposive sampling method.There are 30 samples of the data that become the object to be researched.This research uses logistic regression analysisto test the hypothesis.The results of this research show that audit opinion, financial distress,and growth of the client’s company have effect on auditor switching. Partially the research shows that (1) audit opinion significantly influencesauditor switching (2) financial distress do not affectsauditor switching, and (3) growth of the company significantly influences auditor switching.

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