FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN DI INDONESIA MELAKUKAN AUDITOR SWITCHING (STUDI KASUS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2014)

Abstract

Auditor switching in Indonesia is one of the rules required by the Indonesian government in an effort to maintain the independence of auditors. At the time of displacement auditor voluntarily will give rise to the suspicion of stakeholders. The purpose of this study is to analyze empirically the effect of audit opinion, firm size, the size of the client, management changes and changes to the company's ROA in Indonesia to perform switching auditor
The population of this research is all companies listed in the index calculation LQ 45 period 2011-2014 totaling 45 companies. Sample selection is done by purposive sampling method. The number of samples that meet the criteria observations by 25 companies. Data analysis tool used in this study logistic regression.
Based on the research; 1) Opinion accountant does not affect the company's decision in Indonesia to conduct auditor switching, 2) Size KAP significant negative effect on the company's decision in Indonesia to conduct auditor switching, 3) Size Client does not affect the company's decision in Indonesia to conduct auditor switching, 4) Substitution management has no effect on the company's decision in Indonesia to perform switching auditor, 5) ROA changes do not affect the company's decision in Indonesia to perform switching auditor
Keywords: Audit Opinion, Firm Size, Size Client, Substitution Management, Change ROA, Auditor Switching