PENGARUH AUDIT DELAY, OPINI AUDIT, PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN KLIEN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP PERGANTIAN AUDITOR: (Studi Empiris pada Perusahaan Sektor Property, Real Estate, dan Konstruksi Bangunan yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2015 â€“ 2016)

Mahmud Azmy; Nora Hilmia Primasari

PENGARUH AUDIT DELAY, OPINI AUDIT, PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN KLIEN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP PERGANTIAN AUDITOR

(Studi Empiris pada Perusahaan Sektor Property, Real Estate, dan Konstruksi Bangunan yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2015 â€“ 2016)

Authors

Mahmud Azmy UNIVERSITAS BUDI LUHUR
Nora Hilmia Primasari UNIVERSITAS BUDI LUHUR

Keywords:

Auditor Switching, Audit Delay, Audit Opinion, Change of Management, Company Growth Client, Size of Public Accounting Firm.

Abstract

The purpose of this research is to analyze the effect of audit delay, audit opinion, change of management, corporate client growth, KAP size to auditor switching. Population in this research is company of property sector, real estate, and construction of building which listed in Indonesia Stock Exchange (BEI) period 2015 - 2016. Sampling using purposive sampling method that is based on predetermined criterion, and obtained 51 company as research sample. Data analysis technique used is logistic regression. The result of the research shows that audit opinion variables have positive effect on auditor switching and audit delay variable, change of management, client company growth and KAP size, no effect to auditor switching.