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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

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ABSTRACT FACTORS THAT EFFCT AUDITOR SWITCHING ON BANK COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE By: Andrew Parningotan Simbolon The purpose of this research was to examines the factors that effect auditor switching. The factors that were examined in this research were audit opinion, auditor’s reputation and fiancial distress. Audit opinion was measured using dummy variable, showed from the opinion that were established whether the opinion was unqualified opinion or other opinion except unqualified opinion. Auditor’s reputation was measured using dummy variable, showed from the CPA firm that audits, whether it was Big Four or non-Big Four. Financial Distress was measured with dummy variable, showed from the LDR whether it was below 115% or above 115%. The population in this research was bank companies listed in Indonesian Stock Exchange during 2002-2012. This research used purposive sampling that that consist 165 data observation. This research used logistic regression because the variables were measured with dummy variable. This research showed that the Wald’s value of audit opinion was 6,967 and the significance was 0,008, so there were found a significant relation with auditor switching on α=5%. While auditor’s reputation Wald’s value was 1,193 and the significance was 0,275, so there were found no significant relation with auditor switching. And financial distress Wald’s value was 0,062 and the significance was 0,803, so there were found no significant relation with auditor switching. Keywords: Audit opinion, auditor’s reputation, financial distress and auditor switching.