ANALYSIS OF EFFECT OF AUDIT OPINION, KAP SIZE, FINANCIAL TROUBLE, TURN MANAGEMENT, COMPANY SIZE AND GROWTH COMPANY AUDITOR SWITCHING ON MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2011-2014
Abstract
The phenomenon of business decline of mining companies that can make companies change auditor to get an assessment of the financial statements are considered reasonable. This is a phenomenon that needs further study to obtain a relation of the incident.
The purpose of this study was to analyze the influence of the auditor's opinion, the reputation of the firm, the client company's financial difficulties, management changes, company size and sales growth of the auditor switching on mining companies listed on the Stock Exchange the period 2011-2014.
This study uses the auditor's opinion, the reputation of the firm, the client company's financial difficulties, management changes, company size and sales growth as an independent variable and auditor switching as the dependent variable. The sampling technique was by purposive sampling. The sample used is a mining company listed on the Stock Exchange 2011-2014 period respectively. The analysis method used is quantitative analysis, including descriptive statistical analysis, logistic regression analysis, and analysis of kindness models.
Based on test results, management turnover positive influence on auditor switching, while the size of the firm, financial difficulties (financial distress), firm size negatively affects the auditor switching. The auditor's opinion and the company's growth does not significantly influence the auditor switching. Based on the test results showed that showed that the regression model can be used to predict the auditor switching. While variations of switching auditors able to be explained by the independent variable of 49.1%.
Key words: the auditor's opinion, the reputation of KAP, financial distress, management changes, company size, sales growth, auditor switching.
The purpose of this study was to analyze the influence of the auditor's opinion, the reputation of the firm, the client company's financial difficulties, management changes, company size and sales growth of the auditor switching on mining companies listed on the Stock Exchange the period 2011-2014.
This study uses the auditor's opinion, the reputation of the firm, the client company's financial difficulties, management changes, company size and sales growth as an independent variable and auditor switching as the dependent variable. The sampling technique was by purposive sampling. The sample used is a mining company listed on the Stock Exchange 2011-2014 period respectively. The analysis method used is quantitative analysis, including descriptive statistical analysis, logistic regression analysis, and analysis of kindness models.
Based on test results, management turnover positive influence on auditor switching, while the size of the firm, financial difficulties (financial distress), firm size negatively affects the auditor switching. The auditor's opinion and the company's growth does not significantly influence the auditor switching. Based on the test results showed that showed that the regression model can be used to predict the auditor switching. While variations of switching auditors able to be explained by the independent variable of 49.1%.
Key words: the auditor's opinion, the reputation of KAP, financial distress, management changes, company size, sales growth, auditor switching.
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