FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN BERPINDAH KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2013

Abstract

This study aimed to examine the effect of change in management, KAP size, company size, ROA, dan finansial distreessto Auditor switching manufacture company listed on the Stock Exchange from 2009-2013 . Independent variables in this study is change in management (X1), KAP size (X2), company size(X3), ROA (X4), dan finansial distreess (X5) While the dependent variable is Auditor Switching ( Y ) .

This study uses quantitative methods to form a causal relationship (cause and effect) , consists of five independent variables: change in management, KAP size, company size, ROA, dan finansial distreessand Auditor Switching ( Y )  as dependent variable . This study uses manufacture company listed on the Stock Exchange in 2009-2013 as the study sample. The sample using purposive sampling . The data used are secondary data , obtained from the IDX site . The data collected will be analyzed by the method of inferential analysis and logistic regression done first before testing the assumptions of classical hypothesis testing.

Keywords :      change in management, KAP size, company size, ROA, dan finansial distreess, Auditor switching