PENGARUH RETURN ON ASSET, OPINI AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

(Studi Empiris pada Perusahaan Sub Sektor Property dan Real Estate yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2012-2016)

Abstract

This research was conducted to re-analyze the influence of return on asset, audit opinion, size of public accountant firm, firm size and financial distress of auditor switching. The population in this research was use secondary data from the financial statements of companies sub sector property and real estate 2012-2016 that listed on the Indonesia Stock Exchange (BEI) as many as 50 companies. Based on purposive sampling method in data collection, obtained 33 companies sample. This research empirically examine the influence return on asset, audit opinion, size of public accountant firm, firm size and financial distress of auditor switching analyzed by logistic regression. The result of this research showed that size of public accountant has negative significancy effect of auditor switching. The result also showed that return on asset, audit opinion, firm size and financial distress have not significancy effect of auditor switching.