ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR PADA PERUSAHAAN PERBANKAN

Abstract

The replacement of the Public Accountant Office, practically, isn’t only carried out compulsorily in accordance with regulations stimulated by the government but can also be carried out voluntarily. Moreover, this research aimed to examine the factors that affect the auditors, turnover in banking companies which where listed on Indonesia Stock Exchange. Those factors in research include financial difficulties, return on assets and management changes. The population was six banking companies which where listed on indonesia Stock Exchange. In line with, there were 30 reports which were analyzed with in five years observation. Furthermore, the data colletion technique used purposive sampling with logistic regression analysis technique. The research results concluded financial difficulties had positive but insignificant effect on the auditor replacement. This happened as the bank used precautionary principle in acting. Likewise, return on asset had positive but insignificant effect on the auditor replacement. It mean, the companies did not want to spend new costs due to its auditor replacement. On the other hand, management changes had significant effect on the auditor replacement as the new CEO often chose auditors who were agree with the new policies which the company implemeted.
Keywords: auditor replecement, financial difficulties, ROA, management changes