PENGARUH PERGANTIAN MANAJEMEN, UKURANKANTOR AKUNTAN PUBLIK, OPINI AUDIT DAN AUDITDELAY TERHADAP AUDITOR SWITCHING

(Studi Empiris Pada Perusahaan Sub Sektor ConsumerGoods yang terdaftar pada Bursa Efek Indonesia (BEI)Periode 2011-2016)

Abstract

Auditor switching is switching of public accounting firms and auditor conducted bythe company. Auditor switching can be mandatory or voluntary. This researchwas conducted to re-analyze the influence management changes, public accounting firms size, audit opinion, and audit delay against the auditor switching. The population in this researchwas uses secondary data from the financial statements of companies sub-sector property and real estate 2011-2015 period listed in Indonesia Stock Exchange (BEI). Based on purposive sampling method in data collection, obtained 26 companies sampled. This research empirically examine the influence management changes, public accounting firms size, audit opinion, and audit delay against auditor switching using logistic regression analysis. From the results of the analysis it is known that public accounting firms size have significant effect on auditor switching. And from the test results it is also known that management changes, audit opinion, and audit delay have not significant effect on auditor switching.