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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHINGSECARA VOLUNTARY (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 1 (2020)

DOI
10.52062/jakd.v13i1.1425
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the factors affecting voluntary auditor displacement at companies listed on the Indonesia Stock Exchange (IDX). The variables used in this research are Change of Management, Financial Distress, Size of Public Accounting Firm, Change Percentage of ROA and Client Size. The population ofthis study are all companies listed on the Indonesia Stock Exchange in the period of2010 to 2015. The number of companies that became sample in this study were 192observation companies obtained by purposive sampling method. Data analysis technique was used logistic regression analysis with SPSS version 16. Based on the analysis, the result shows that thevariable of Management Change, Financial Distress, KAP Size, and Client Size had not affect the size of the sample company to perform auditor switch, while the ROA Percentage Change had significant influence on the sample company to switching auditors

Collaboration network of the authors

34 authors · 64 co-authorship links

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown2
Rudiawie LarasatiAffiliation unknown2
Agustinus SalleAffiliation unknown2
Dedy ArdinsyahAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Otniel SafkaurAffiliation unknown2
Bill J. C PangayowAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Kurniawan PatmaAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Rizka SaptarinurAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Bill PangayowAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Linda CahyaniAffiliation unknown1
Linda HutadjuluAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Irma yantiAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Linda Y. HutadjuluAffiliation unknown1
Margaretha BarungAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Laurina SawakiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHINGSECARA VOLUNTARY (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015)</dc:title>
	<dc:creator>Kencana, Shartika A.</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the factors affecting voluntary auditor displacement at companies listed on the Indonesia Stock Exchange (IDX). The variables used in this research are Change of Management, Financial Distress, Size of Public Accounting Firm, Change Percentage of ROA and Client Size. The population ofthis study are all companies listed on the Indonesia Stock Exchange in the period of2010 to 2015. The number of companies that became sample in this study were 192observation companies obtained by purposive sampling method. Data analysis technique was used logistic regression analysis with SPSS version 16. Based on the analysis, the result shows that thevariable of Management Change, Financial Distress, KAP Size, and Client Size had not affect the size of the sample company to perform auditor switch, while the ROA Percentage Change had significant influence on the sample company to switching auditors</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1425</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i1.1425</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 1 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 1 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1425/1124</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>