Pengaruh Pertumbuhan Perusahaan, Reputasi KAP, Audit DelaydanUkuran Perusahaan terhadap Auditor Switching

(Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Abstract

The purpose of the research is to determine the effect of company growth, KAP reputation, audit delay, and firm size of the auditor switching. The data used is secondary data in the form of financial statement of manufacturing companies listed on the stock exchange Indonesia (BEI) periode 2013-2016 (audited). The independent variables used in this research is corporate growth, KAP reputation, audit delay, and firm size, while the dependent variable in this research is switching auditor. The population of this research is manufacturing company sub sector of consumer goods industrylisted in BEI period year 2013-2016. Technique of collecting pursposive sampling data with descriptive analysis unit and hypothesis testing using logistic regression model with the help of SPSS version 21.0.The results of this study indicate that company growth, audit delay and firm sizeno effect on switching auditors. While the reputation of KAP has an influence on the auditor switching.