Auditor Switching on the Basic Industry and Chemicals Sectors in Indonesia: Whether Influenced Management Change, Company Size, Going Concern Opinion, and Financial Distress?

Arry Eksandy, Mulyadi ., Mohamad Zulman Hakim, Hesty Erviani Zulaecha, Dewi Rachmania


This research aims to analyze the factors which influence the auditor switching on the basic industry and chemicals in Indonesia. The contribution of this research for the management of the company is as input on the policies to be taken up in connection with the implementation of switching Auditors, where as for the auditor or public accountant that is becoming one of the information about the practice of switching Auditors committed companies. Research variables used in this study is the changing of the management (CEO), the size of the company (LnTA), going concern opinion (OGC), financial distress (FD) and auditor switching (SWITCH). Analysis tool used is logistic regression with panel data using program EViews (Econometric Views) version 9.0. The sample of this research is the basic industry and chemicals companies were listed on the Indonesia stock exchange (BEI) in 2011-2015 amounted to 45 companies that are taken using the method of purposive sampling. The results of this research is to turn management of the positive effect to auditor switching. While the size of the company, opinion going concern and financial distress had no effect to auditor switching.

Keywords: Auditor Switching, Management Requirement, Size Company, Going Concern, Opinion, Financial Distress.

DOI: 10.7176/JESD/11-2-14

Publication date: January 31st 2020

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