Faktor-Faktor yang Mempengaruhi auditor Switching pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia dengan Kepemilikan Institusional sebagai Variabel Moderating

Abstract

The objective of the research was to find out and to examine some factors which irifl,uenced the incidence of auditor switching in property & real estate companies listed in BEi (Indonesian Stock Exchange) and to find out and to examine whether institutional ownership could moderate the factors which influenced the incidence of auditor switching. The factors tested in this research were firm size, financial. distress, managerial change, KAP size, and firm growth. The research used causal method with secondary data. The population was 47 property & real estate companies listed in BEi in the period of2010-2014, and all of them were used as the samples, using census sampling technique. The data were analyzed by using logistic regression analysis. The result of the analysis showed that, simultaneously, the variables of firm size, managerial change, and firm growth had positive irifl,uence on auditor switching. The variables of financial distress and KAP size had negative irifl,uence on auditor switching. Partially, managerial · change had positive and significant irifl,uence on auditor switching. The result of residual test showed that institutional ownership with firm size, financial distress, managerial change, KAP size, and firm growth had negative and insignificant influence auditor switching. The variable of institutional ownership did not moderate the irifl,uence of firm size, financial distress, managerial change, KAP size, and firm growth on auditor switching.