PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, UKURAN KAP DAN OPINI AUDIT GOING CONCERN TERHADAP AUDITOR SWITCHING (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2009– 2014)

Abstract

The purpose of this study is to examine the factors that influence the turnover of public
accounting firms (KAP). These factors are management change, audit opinion, hood
size and going-concern audit opinion. This topic was chosen because the issue of
auditor independence regarding the length of the engagement period is still relevant in
the business world, besides the Government of the Republic of Indonesia through the
Minister of Finance Decree No. 423 / KMK.06 / 2002 concerning Public Accountant
Services regulates the limitation of the period of KAP engagement, so that it then
impacts on the replacement of KAP.
This study analyzes the impact of the independent variables on the replacement of
KAP using logistic regression analysis. The object of research is a company listed on
the Indonesia Stock Exchange in 2009-2014. Samples are selected by purposive
method with a focus on banking companies. The type of data in this study is
documentary data obtained from ICMD 2009-2014, as well as published audited annual
financial reports.
Tests on 78 samples of financial companies listed on the IDX during 2009-2014 stated
that changes in KAP were related and influenced by audit opinion. The other variables
in this study did not significantly influence.