FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016

  • Yurni Ardila
Keywords: Size of the Public Accounting Firm, Management Change, Tenure Audit, Tenure Audit, Auditing Switching, Logistics Regression

Abstract

This study aims to analyze and provide empirical evidence about the factors that influence
Auditor Switching on consumer goods companies listed on the IDX in 2010-2014. The selection of
samples in this study used a purposive sampling method. The number of companies used in this study
consisted of 24 companies during the period 2010-2014. The research method used is descriptive
quantitative method, while the hypothesis testing method uses logistic regression. The results of this
study can be seen only the audit tenure shows a significance level (p) of 0,000, which means it is
smaller than α = 5%. So it can be concluded that the audit tenure has an effect on the Switching
Auditor. While the size of the Public Accountant Office, management change, and audit delay does
not affect the turnover of the Public Accountant Office (Auditor Switching.) Testing together
(simultaneous) shows a significance level (p) of 0,000 means smaller than α = 5%. So that it can be
concluded that the size of the Public Accounting Firm, management change, audit tenure, and audit
delay have an effect on the Switching Auditor.

Published
2019-02-12
How to Cite
Ardila, Y. (2019). FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016. JEBI | Jurnal Ekonomi Bisnis Indonesia, 13(2), 39-50. https://doi.org/10.36310/jebi.v13i2.101
Section
Articles