ANALISIS PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, UKURAN KLIEN, OPINI GOING CONCERN, DAN AUDIT FEE TERHADAP AUDITOR SWITCHING

Abstract

BSTRACT
The fact`s that in Indonesia the auditor switching is done voluntarily,
because often times the auditor switching is carried out accompanied by a
change in management policy. Then an independent party is needed in
mediating internal parties and external parties. The purpose of this study
was to determine the client, the going concern opinion and the audit fee on
the switching auditor. The sampling technique uses purposive sampling
method with a total sample of 90 companies. Data analysis technique uses
logistic regression because the dependent variable uses dummy variables.
The results of this analysis are the size of the public accounting firm, client
size, going concern opinion and audit fees affecting simultaneously
switching auditors. And the size of the public accounting firm has a partial
effect on the switching auditor while client size, going concern opinion and
audit fee have no effect on the switching auditor.
Keywords: Size of public accounting firm, client size, going concern opinion
and audit fee.