Analisis Pengaruh Pergantian Manajemen, Ukuran Kap, Dan Opini Audit Terhadap Pergantian Auditor (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei 2010-2015)

Abstract

The auditor switching is performed by the auditor turnover client company. Substitution auditor is motivated by the collapse of the firm Arthur Andersen inthe United States in 2001 were involved in the fraud committed by Enron client that failed to maintain its independence. This study aims to determine the effect of the change management, auditor firm size and audit opinion of theauditor switching on the Banking Companies listed in Indonesia Stock Exchange (IDX). The data used in this research is secondary data consisting of the Banking companies listed in Indonesia Stock Exchange (IDX) years 2010-2015. The analysis tool used is logistic regression ( logistic regression ) using data times series for the 2010-2015 period and cross section 28 banking companies in Indonesia Stock Exchange (IDX). The results of this study are as follows : (1) management changes significantly positive influence the auditor switching , (2), auditor firm size does not influence the auditor switching (3) the audit opinion significant negative influence theauditor switching.