FAKTOR-FAKTOR YANG BERPENGARUH PADA VOLUNTARY AUDITOR SWITCHING

  • Ida Ayu Putu Agiastuti Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Dewa Gede Dharma Suputra Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aimed to examine the effect of financial distress, the going concern opinion, management changes, and the reputation of KAP on voluntary auditor switching because the results of previous studies showed inconsistent results. Sources of data in this study is a secondary data source that the company's financial statements of property and realestate. This study used a sample of property and realestate company listed on the Indonesia Stock Exchange during the period 2009-2013 are accessible through www.idx.co.id. Number of company property and realestate sampled this study is 22 companies with over 5 years of observation. Determination of the sample using purposive sampling method, the total sample was 110 financial statements. Testing hypotheses used in this research is the logistic regression analysis. The results showed that the variables of financial distress, the going concern opinion, management changes, and reputation KAP positive effect on voluntary switching auditors.

Downloads

Download data is not yet available.
Published
2016-10-06
How to Cite
AGIASTUTI, Ida Ayu Putu; DHARMA SUPUTRA, I Dewa Gede. FAKTOR-FAKTOR YANG BERPENGARUH PADA VOLUNTARY AUDITOR SWITCHING. E-Jurnal Akuntansi, [S.l.], v. 17, n. 1, p. 56-83, oct. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17608>. Date accessed: 28 feb. 2020.
Section
Articles

Keywords

Financial distress; going concern opinion; management changes; KAP's reputation; voluntary auditor switching