Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Faktor-Faktor Yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik

Shulamite Damayanti, SE., M.SA (HumBis), Ak
Universitas Ma Chung Malang

Prof. Dr. Made Sudarma, SE., MM., Ak
Universitas Brawijaya Malang

Abstract

The need of auditing service has influenced the development of public accountant profession in Indonesia. The number of public accountant firms increasing may result in competition between public accountant firms. In such condition, a corporation may change their auditor (auditor changes).

The purpose of thus research is to know whether the change of management, accountant opinion, audit fee, financial distress, public accountant firm’s size, and the percentage of the change of Return on Assets may influence limited corporations in Indonesia to change their auditors. This research is hypothesis testing. Secondary data consists of financial statements and certified public accountant’s statement of limited corporations listed in Bursa Efek Jakarta (BEJ) from 2003 until 2005. The data is analyzed with logistic regression.

This research results in audit fee and public accountant firm’s size as variables influencing auditor changes and the change of management, accountant opinion, financial distress, and the percentage of the change of Return on Assets as variables not influencing auditor changes. The most significant variable is public accountant firm’s size as the indication of audit quality. Thus, audit quality is an important factor influencing auditor changes. Besides, audit fee is also an important variable influencing auditor changes.

Keywords: limited corporation, auditor changes

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