Faktor-Faktor Yang Mempengaruhi Pergantian Kantor Akuntan Publik Pada Perusahaan Go-Publik Di Indonesia (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

Abstract

The level of Independence of a Public Accounting Firm (KAP) is increas-ingly suspected when having longstanding relationships with its clients. One way to safeguard the independence of the auditor is to do the replacement of the Pub-lic Accounting Firm. In the previous research showed different results in this study aims to test and prove the factors that affect the company go public change the Public Accounting Firm in Indonesia. Some of the factors used are audit fee, financial distress, share growth, audit delay. The population of this study is manu-facturing companies listed on the BEI in 2013 - 2015. Total sample of this study is 66 by using purposive sampling method. Hypothesis testing is done by using lo-gistic regression using SPSS 16 program application. The result of this research is audit fee and audit delay have a significant influence on the change of KAP at manufacturing company in Indonesia. While the factors of financial distress and share growth did not significantly affect the turnover of firms in manufacturing companies in Indonesia.