PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING

• Main Authors: , DION FADIL PRADANA, , Ahmad Amin, SE., M.Sc.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/129683/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70079
• Institution: Universitas Gadjah Mada

Companies that listed on IDX required to publish audited financial statement. Based on regulation No. X.K.6 about the responsibilities of publishing annual report for issuers and public companies that have been made by Bapepam, public companies require auditor as an independent party to produce opinion of fairness of the financial statement. This research trying to analize several factors that affect companies from making a decision about auditor switching. The object on this research are the public companies that listed on IDX during 2009-2011. There are three independent variables used in this research, such as opinion, reputation of audit firms, and financial distress. Based on this research, all of those independent variables are taking effect significantly to auditor switching.