| dc.description.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. | en_US |
