JRAA Vol. 3 No. 2 Juli 2016 FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN KANTOR AKUNTAN PUBLIK  SECARA VOLUNTARY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2011-2015):

Arni Karina Universitas Nasional; Khoirunnisa Rizki Universitas Nasional

Arni Karina Universitas Nasional
Khoirunnisa Rizki Universitas Nasional

Keywords: Public Ownership, Financial Distress, Client Company Size, Kap Size, Change Of Management

Abstract

This study aims to examine and analyze the factors that influence the turnover of public accounting firm that is public ownership, financial distress, client company size, KAP size, and change of management. The data used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). Data processing using logistic regression.

The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2011-2015 consisting of 121 companies. Sampling technique is a purposive sampling method that produces a sample of 45 companies. The data used in the form of secondary data with documentation techniques. Methods of data analysis using descriptive statistical analysis and logistic regression analysis with α 0.05. Independent variables in this research are public ownership, financial distress, client company size, KAP size, and change of management. While the dependent variable in this study is the result of the change of public accounting firm.

The results of this study indicate that the following variables: the change of public ownership and financial distress simultaneously affect the change of public accounting firm. Client company size, KAP size, and partial management change have no effect on the change of public accounting firm. The value of Nagelkerke R Square is 0.274 or the ability of the five variables to explain the change of public accountant office by 27.4% while the rest of 72.6% can be explained by other variables. Suggestions for further research to have extensive information about the object of research, using other measures on the same variable, and add another variable for further research.