Pengaruh Ukuran Kantor Akuntan Publik, Ukuran Perusahaan Klien, Kepemilikan Manajerial, dan Audit Delay terhadap Auditor Switching: (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Abdul Rahman Hafiz; Desy Anggraeni

Pengaruh Ukuran Kantor Akuntan Publik, Ukuran Perusahaan Klien, Kepemilikan Manajerial, dan Audit Delay terhadap Auditor Switching

(Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Authors

Abdul Rahman Hafiz
Desy Anggraeni Universitas Budi Luhur

Keywords:

switching auditor, KAP size, client company size, managerial ownership, audit delay.

Abstract

This study aims to determine the effect of KAP size, size of client companies, managerial ownership and audit delay on switching auditors. Population in this research is manufacturing company of consumer goods industry sector listed in BEI period 2012 - 2016 in sampling used purposive sampling method. This research use logistic regression analysis technique because dependent variable use dummy variable. Based on the result of hypothesis analysis and testing, it can be concluded that KAP size variables, client company size, managerial ownership and audit delay does not significantly affect the switching auditor.