Pengaruh pergantian manajemen, opini audit, dan kesulitan keuangan (financial distress) perusahaan terhadap pergantian auditor (auditor switching)

Endistria Verosa Augusty, Romanus Wilopo

Abstract


To avoid the unwanted things related the auditor independence, the company should make an action to do mandatory auditor switching. But, there are several company that do a voluntary auditor switching. This study aim to find empirical evidence on the factor affect the manufacturing companies especially consumer goods industry sector listed on Indonesia Stock Exchange such as management changes, audit opinion, and financial distress to do a voluntary auditor switching. The data used in this research are the manufacturing companies especially consumer goods industry sector listed on Indonesia Stock Exchange during 2011-2015. A total of 33 manufacturing companies especially consumer goods industry sector are used as the sample. Method of analysis used is logistic regression analysis. Overall, the finding showed that there is no significant evidence that management changes, audit opinion, and financial distress as the predicted variable for auditor switching. Suggestion for the future research is to extend survey area coverage and add more variable that can influence auditor switching.


Keywords


auditor switching;management changes;audit opinion;financial distress



DOI: 10.14414/tiar.v7i2.950

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