Jurnal Bisnis dan Akuntansi
Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi

FAKTOR - FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCH

SUSAN SUSAN (FAKULTAS EKONOMI UNIVERSITAS TARUMANAGARA)
ESTRALITA TRISNAWATI (FAKULTAS EKONOMI UNIVERSITAS TARUMANAGARA)

Article Info

Publish Date
18 Apr 2018

Abstract

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 this study show that change of management and public accountant firm’s size influencing 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 ...