ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA VOLUNTARY (Studi Empiris pada Perusahaan Keuangan yang terdaftar di BEI)

Abstract

Auditor independence issue often triggers debate regarding auditor rotation. This  auditor  rotation  is  related  with  company  action  to  do  auditor switching. This  research  aims  to  know  empirical  evidence  as  for  factors  influencing auditor  switching  on  the financial firm  listed  in  Indonesia  Stock  Exchange. The factors to be analysed in this research are management  change,  financial  distress, client size,  firm size, and percentage of ROA changes.

The data being  used  is  from financial company  which  is  listed  in “Bursa Efek Indonesia” (BEI) in 2007-2012 period. Data collecting method which used in this research is method purposive sampling, that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 115 companies. By using logistic regression,  this  research  tried  to  test  effect  of  management  changes, financial  distress, client size, firm size, and percentage of ROA changes towards Auditor Switching. 

Result of this research indicates that variable having which significantly effect the voluntary auditor switching are management  change,  firm size, and percentage of ROA changes. On the other hand, other variables like financial  distress and  client size do not have significant effect on company decision to do voluntary auditor switching.