Analisis Empiris Pergantian Kantor Akuntan Publik Setelah Ada Kewajiban Rotasi Audit

Suparlan, SE, MSc
Alumni Pascasarjana Akuntansi UGM

Wuryan Andayani
Mahasiswa Program Doktor-Akuntansi UGM
Universitas Brawijaya

ABSTRACT

This study aimed to obtain empirical evidence that firm characteristics affect the change of accounting firms. Corporate governance is an important part of running the company. Measuring corporate governance used in this study predicted an impact on the company changed its accounting firm. Ownership structure is often used as a measure of corporate governance, in this research is used financial ratios DER, ROE and firm size.

Data used in this research is secondary data which uses a population of Non-banking firm, Credit Agencies Other Than Banks, Securities, Insurance and investment according to the classification of Indonesian Capital Market Directory (ICMD) listed on the BEI. In this study used to determine the sample using purposive sampling. Furthermore, to be able to test the hypothesis, this research is taking paired samples (matched-pairs sample) between the company changed its accounting firm with a company that does not change the accounting firms.

Total sample of this study using the 182 companies with details changed accounting firms 91 and 91 was not accounting firms changed. The results of this study found that public ownership, share growth and firm size have a statistically significant relationship with Wald larger than the value of ? = 5% which means that firms do affect the probability of changing the accounting firms. However, firm size has the opposite direction with the research hypothesis that cannot support the hypothesis. While institutional ownership, board of commissioners, management turnover and leverage does not give effect to the company to change the accounting firms.

Key Words: Accounting firms changes, Public Ownership, Share growth, Institutional ownership, Fundamental ratio, Good corporate governance.

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Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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