Jurnal Ilmiah

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FENOMENA AUDITOR SWITCHING DI INDONESIA: ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHINYA (Studi Empiris Pada Perbankan yang Terdaftar di Bursa Efek Indonesia

  • Oleh       : Amilin dan Nurhayati
  • Tanggal  : 19-09-2017
  • Halaman : 12 lembar
  • ISSN      : ISSN 2086-9592
  • Kampus : UIN Syarif Hidayatullah Jakarta

ABSTRACT This study examines the influence of fee audit, financial distress, size audit firm, quality with auditor switching. Sample in this study are banking industry listed in Indonesia stock exchange since 2005-2008. The number of banking industry that were visited in this study were 15 company with 4 year observation. The method of determining the sample is by using purposive sampling method, while the data processing methods used by reseacher are the logistic regression. The result show that fee audit, financial distress, size audit firm, and quality audit no significantly influence to Auditor switching in banking industry in Indonesia.. Keyword: Audit tenure, fee audit, financial distress, size audit firm, and quality.

 
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