PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK,OPINI AUDIT, FEE AUDIT, FINANCIAL DISTRESS DAN PERGANTIAN MANAJEMEN TERHADAP PERUSAHAAN DALAM MELAKUKAN PERGANTIAN KANTOR AKUNTANPUBLIK (Studi Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012)

YUARI, ADE SASMANA SIREGAR (2014) PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK,OPINI AUDIT, FEE AUDIT, FINANCIAL DISTRESS DAN PERGANTIAN MANAJEMEN TERHADAP PERUSAHAAN DALAM MELAKUKAN PERGANTIAN KANTOR AKUNTANPUBLIK (Studi Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012). Diploma thesis, Universitas Andalas.

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Abstract

This thesis aims to find empirical evidence on the factors that affect the companies do auditor switching. A number of research has been conducted concerning factors that influence to auditor switching. Yet, its result keeps showing inconsistency. This thesis objetive is to reinvestigate that factors used CPA firm reputation, audit opinion, audit fee, financial distress and management change. This research sample of thesis are financial companies listed on Indonesian Stock Exchange (BEI) in the year 2008 to 2012. Data collection methods used in this thesis is using purposive sampling method. Based on purposive sampling method, there are 30 financial companies which fulfilled the sample requirements. Hypotesis testing on this research was done by logistic regression analysis using SPSS program. The hypotesis testing showed that CPA firm reputation and management change has significantly influence toward auditor switching. However, the other factors were examined in this thesis, such as audit opinion, fee audit and financial distress are not proven affect on the company’s decision to make auditor switching. Keywords : auditor switching, CPA firm reputation, audit opinion, fee audit, financial distress, management change

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