Faktor-faktor Yang Mendorong Perpindahan Auditor (Auditor Switch) Pada Perusahaan-Perusahaan Di Surabaya Dan Sidoarjo

Juniarti Juniarti • Nelly Kawijaya
Journal article Jurnal Akuntansi dan Keuangan Universitas Kristen Petra • November 2002 Indonesia

Abstract

This research intends to predict factors that drive client to switch their existing auditor based on prior research undertaken by Chow and Rice (1982). The main independent variable used in this research is qualified audit opinion. In addition, this study also include merger, management changes and expansion as the control variables. The analysis unit for the four independent variables are some companies in East Java especially Surabaya and Sidoarjo area which have been audited by Audit Firm. The data collection is conducted by using mail survey. The multivariate techniques, i.e binary logistic is used to test the hypothesis. Overall, the finding showed that there is no significant evidence that qualified audit opinion and the other three control variables as the predicted variable for auditor switch by some companies in Surabaya and Sidoarjo.

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Journal

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra menerbitkan artikel bidang akuntansi dan ... see more