The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI)

Istainul Khasanah, Joicenda Nahumury
2013 The Indonesian Accounting Review  
JEL Classification: M41 M21 A B S T R A C T This study aims to empirically prove the effect of the audit opinion, change in management, public accountant firm's size, the percentage change in ROA, financial distress and the growth of corporate on auditor switching. The samples in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2006-2011. There were 492 companies collected for observations in which they were taken by the method of purposive sampling. An
more » ... ve sampling. An analytical technique employed is logistic regression analysis. During the six years of research, descriptive statistics indicate that only 55 or 11.25% of the observed companies have changed their auditor, and the rest 437 companies or 88.75% did not perform auditor switching. It was found that only public accountant office size that affects the auditor switching among six variables studied.
doi:10.14414/tiar.v3i02.206 fatcat:neijq5rt65czxb4u47gm6xu6pq