FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Abstract

Regarding to the impact of auditor switching on the credibility of financial report and the agency cost, this topic become an important subject and widely studied in developed country recently. The aim of this research is to investigate the effect of management change, client size, financial distress, audit opinion, public accountant office size and audit fees on auditor changes. The data were collected from Indonesian Stock Exchange database. 87 data during 2008 – 2010 is collected by purposive sampling on listed manufacturing company on Indonesian Stock Exchange. Processed with logistic regression model, the results show that none of the variables is significantly influence auditor exchange.