DETERMINAN AUDITOR SWITCHING STUDI EMPIRIS PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016

Authors

  • Rico Donni Simangunsong Universitas Muhammadiyah Tangerang
  • Mohamad Zulman Hakim Universitas Muhammadiyah Tangerang

Abstract

Abstract

The study aimed to analyzed the factors that effect auditor switching on sector basic industries and chemical listed in Indonesia Stock Exchange (IDX). The population in this study are all basic industries and chemical who listed in Indonesia Stock Exchange in the period 2015 to 2016. Sample obtained bythe method purposive sampling from 136 population until 78 samples late. Data analysis techniqueused is logistic regression analysis with Eviews version 9. Based on the analysis conducted, the resultsshowed that variabel management change effect on auditor switching, while the firm size and financialdistress have no effect to auditor switching.

Keywords: Auditor Switching, management change, firm size, financial distress. 

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Published

2018-02-12