FAKTOR-FAKTOR YANG MEMENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN AUDITOR

Abstract

The purpose of this research is to test the influence of the management changes, audit opinion, the size of public accountant office, and the changes of audit fee to the changes of auditor. The samples are the property and real estate companies which are listed in Indonesia Stock Exchange. The total number of the property and real estate companies which have been selected as research samples are 14 companies with 5 years observation period i.e. from 2009 to 2013. The research samples are 70 audited financial statements which have been done by using purposive sampling. The hypothesis test has been done by using logistic regression analysis. The results of the research show that: (1) management changes do not have any influence to the auditor changes. It shows that the policy and the previous reporting of Public Accountant Office can be adjusted with the new management policy by re-negotiating both parties. (2) Audit opinion does not have any influence to the changes of auditor. It shows that generally the sample company has unqualified opinion so the changes of Public Accountant Office to the big four can make the negative sentiment of market practitioners to the quality of financial reporting from the company. (3) The size of public accountant office has positive influence to the changes of auditor. It shows that the existence of the expertise factor of Public Accountant Office will determine the audit changes so the company will prefer to choose big four Public Accountant Office in order to enhance the company’s credibility in the eye of market practitioner. (4) The changes of auditor fee have positive influence to the changes of auditor. It shows that price suitability factor is the main factor which has made the client company to conduct changes of auditor.
Keywords: Management Changes, Audit Opinion, the size of Public Accountant Office, Audit Fee, and Changes of Auditor