Pengaruh client contracting environment, reputasi klien, dan ukuran kap terhadap pergantian kap pada perusahaan manufaktur yang terdaftar di bei

Oleh :
Bondan Dwi Utomo - F1307526 - Fak. Ekonomi dan Bisnis

ABSTRAK : The need of auditing service has influenced the development of public accountant profession in Indonesia. The number of auditor firms increasing may result in competition between auditor firms. In such condition, a corporation may change their auditor (auditor changes). The purpose of this research is to know whether the change of management, rapid growth, audit opinion, financial distress, firm size, auditor firm size, may influence manufacturing companies that are listed Indonesia to change their auditors. This research is hypothesis testing. Secondary data consists of financial statements and certified public accountants statement of manufacturing companies listed in Indonesian Stock Exchange (BEI) from 2006 until 2008. The data is analyzed with logistic regression. From the results, this research indicates that change of management and auditor firm size were significant determinants of auditor changes. However, rapid growth, audit opinion, financial distress, and firm size were not found to be factor of auditor change among manufacturing companies in Indonesia. Keyword: Change of Management, Rapid Growth, Audit Opinion, Financial Distress, Firm Size, Auditor Firm Size, Auditor Change