@misc{eprints8471,
           month = {Maret},
           title = {PENGARUH OPINI GOING CONCERN, PERGANTIAN MANAJEMEN, REPUTASI AUDITOR DAN FINANCIAL DISTRESS TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA},
          author = {0811031054 Suryo Suharyo},
         address = {Universitas Lampung},
       publisher = {Fakultas Ekonomi dan Bisnis},
            year = {2015},
             url = {http://digilib.unila.ac.id/8471/},
        abstract = {Isu-isu mengenai pergantian KAP telah banyak diteliti oleh para peneliti,
akademisi, dan praktisi di negara-negara maju. AICPA (American Institute of
Certified Public Accountant) menyepakati bahwa fenomena pergantian auditor
merupakan masalah utama yang dihadapi oleh CPA. Di Indonesia, isu ini cukup
mendapat perhatian terutama bagi pemerintah dan badan regulator seperti lembaga
legislatif.
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi
perusahaan-perusahaan di Indonesia untuk melakukan auditor switching. Variabel
yang digunakan dalam penelitian ini adalah opini going concern , pergantian
manajemen, reputasi auditor, dan financial distress dan auditor switching.
Saya mengumpulkan data dari ICMD dengan menggunakan purposive sampling.
Penelitian ini menggunakan data laporan keuangan perusahaan yang terdaftar di
Bursa Efek Indonesia (BEI) dari tahun 2008-2012. Berdasarkan metode purposive
sampling, total penelitian sampel adalah 100 perusahaan. Hipotesis dalam
penelitian ini diuji dengan regresi logistic
Hasil penelitian ini menunjukkan bahwa disimpulkan hipotesis pertama opini going
concern tidak berpengaruh signifikan. Hipotesis kedua disimpulkan pergantian
manajemen tidak berpengaruh signifikan. Hipotesis ketiga menyimpulkan reputasi
auditor berpengaruh signifikan terhadap auditor switching. Hipotesis keempat
dihasilkan financial distress tidak berpengaruh secara signifikan.
Kata Kunci: opini going concern, pergantian manajemen, reputasi auditor, financial
distress, pergantian kantor akuntan publik.






Issues regarding the change of KAP has been widely studied by researchers, academics, and practitioners in developed countries. AICPA (American Institute of Certified Public Accountant) agreed that the phenomenon of change of auditors is a major problem faced by the CPA. In Indonesia, this issue enough attention, especially for government and regulatory agencies such as the legislature.
The objective of this study is to investigate the effect of going concern opinion, management changes, auditor reputation and financial distress on auditor changes. I collect the data from ICMD with employing purposive sampling.
This research uses financial statements data of companies listed in Bursa Efek Indonesia (BEI) from year 2008-2012. Based on method purposive sampling, research sample total is 100 companies. Hypothesis in this research are tested by logistics regression
The results show that going concern opinion is insignificant for auditor changes, management changes significant to auditor changes, auditor reputation is not significant to auditor changes and financial distress is significant to auditor changes. This study concludes that going concern opinion and auditor reputation are insignificant on the auditor changes but management changes and financial distress are significant on the auditor changes.
Keywords : Going concern opinion, management changes, auditor reputation, financial distress and auditor changes.



}
}