Pengaruh client contracting environment , reputasi klien, dan ukuran kap udterhadap pergantian kap pada perusahaan manufaktur yang terdaftar di bei ud

摘要

The need of auditing service has influenced the development of public udaccountant profession in Indonesia. The number of auditor firms increasing may udresult in competition between auditor f irms. In such condition, a corporation may udchange their auditor (auditor changes). ud The purpose of this research is to know whether the change of udmanagement, rapid growth, audit opinion, financial distress, firm size, auditor udfirm size, may influence manu facturing companies that are listed Indonesia to udchange their auditors. This research is hypothesis testing. Secondary data consists udof financial statements and certified public accountants statement of udmanufacturing companies listed in Indonesian Stock Ex change (BEI) from 2006 uduntil 2008. The data is analyzed with logistic regression. ud From the results, this research indicates that change of management and udauditor firm size were significant determinants of auditor changes. However, udrapid growth, audit opinion, financial distress, and firm size were not found to be udfactor of auditor change among manufacturing companies in Indonesia. ud ud udKeyword: Change of Management, Rapid Growth, Audit Opinion, Financial udDistress, Firm Size, Auditor Firm Size, Auditor Change ud