Pengaruh Pertumbuhan Perusahaan, Financial Distress, Pergantian Manajemen dan Ukuran Perusahaan terhadap Auditor Switching

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

Abstract

This research has a purpose to analize the influence of company growth, financial distress, management change,and firm size to switching auditors. The type of data which is used in this reserach is secondary data, in the form of audited financial statements on service companies listed on the Indonesia Stock Exchange (IDX) period 2012 to 2016. Population in this study is the property sector and real estate listed on IDX with 48 companies. The sampling technique is obtained by purposive sampling method with the final amount of 40 companies for 5 years, data analysis technique used is logistic regression analysis. The results of this study indicate that financial distress significant effect on the switching auditor while the company growth, management change, and firm size has no significant effect on auditor switching.The analysis method used is multiple linear regression analysis and processing data using SPSS 23.0 for windows.