Diponegoro Journal of Accounting
Volume 6, Nomor 3, Tahun 2017

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015)

Jessica Stephanie (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Tri Jatmiko Wahyu Prabowo (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Article Info

Publish Date
20 Nov 2017

Abstract

The aim of this study is to find determinant factors of auditor switching among manufacturing companies. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees. The populations in this study are all manufacturing companies that listed in Indonesia Stock Exchange, period 2011-2015. The methods used to determine sample is purposive sampling with 125 samples are obtained. The analysis showed that there is negative and significant effect of client size to auditor switching, while change in management, audit quality, financial distress, qualified opinion and audit fee are not.

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Journal Info
Diponegoro Journal of Accounting
Website

Abbrev

accounting

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...