Jurnal Bisnis dan Akuntansi
Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi

Faktor-faktor yang mempengaruhi pergantian auditor

ROBBY ADYTIA PUTRA (STIE Trisakti)
ITA TRISNAWATI (STIE Trisakti)

Article Info

Publish Date
16 Apr 2018

Abstract

The objective of this research are to get empirical study that audit opinion, management changes, size KAP, percentage of changes in return on assets, financial distress, company growth, and public ownership have influence to auditor switch. This research used 120 non financial companies that met the criteria with total 360 data. Sample selected using purposive sampling method, during the research period 2011 until 2013. Hypothesis tested by using logistic regression analysis. The empirical results of this research show that audit opinion, management changes, size KAP, percentage of changes in return on assets, financial distress, company growth, and public ownership have no influence to auditor switch.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...