The factors that influence the company to switch public accounting firm

  • Yanuar Riswandhita
  • Sugeng Universitas Nusantara PGRI Kediri
Abstract views: 28 , pdf downloads: 31
Keywords: KAP size, audit opinion, size, financial distress


The relationship between a company and a public accounting firm will experience various twists and turns that determine whether the engagement relationship between a company and a public accounting firm can continue or not. The company's decision to terminate the engagement and change the accounting firm can also occur voluntarily due to the KAP's reputation, audit opinion, company size and company's financial condition. The purpose of this study is to analyze the factors that influence companies to switch public accounting firms to manufacturing companies in the consumer goods sector listed on the Indonesian stock exchange in 2017-2019. The research technique used in this research is the associative method with the research approach used is a quantitative approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The research sample was taken by purposive sampling so that a sample of 24 companies was obtained with period 3 obtained 72 data. The analysis technique used in this study was regression. multiple linear. After testing, it was found that the variable of the company's financial condition had an effect on the company moving to a public accounting firm, while the other variables had no effect.


Aprillia, E. (2013). Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching. Universitas Negeri Semarang.

Arens, A. A., Randal J. Elder, dan Mark S. Beasley (2011) Auditing and Assurance Service, An Integrated Approach,19tn Edition,Prentice Hall,Englewood Clifts,New Jersey.

Budi, S, dkk. 2014. Faktor-Faktor yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013. Universitas Pandanaran Semarang

Divianto. Faktor-Faktor Yang Mempengaruhi Perusahaan Dalam Melakukan Auditor Switch (Studi Kasus : Perusahaan Manufaktur di BEI). Jurnal Ekonomi dan Informasi Akuntansi (Jenius). Vol., 1 no. 2. Mei 2011.

Filany, G. dan Yenni M., (2013). Faktor –faktor yang Mempengaruhi Keputusan Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008 2012 Melakukan Pergantian Kantor Akuntan Publik. Universitas Kristen Petra.

Institut Akuntan Publik Indonesia. (2011). Standard Profesional Akuntan Publik. Jakarta: Salemba Empat

Junaidi, dan Hartono, J. (2010). Faktor Non-Keuangan pada Opini Going Concern, Simposium Nasional Akuntansi XIII, Purwokerto.

Salim, A. dan Sri R. (2013). Pengaruh Opini Audit, Ukuran KAP, Pergantian Manajemen, dan Financial Distress Terhadap Auditor Switching (Studi Kajian pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012). Universitas Telkom.

Jayanti, Fitri Dwi, Bayu Kurniawan dan Utami Puji Lestari. (2020). Pengaruh Ukuran KAP, Audit Report Lag, Ukuran Perusahaan, dan Pergantian Manajemen Terhadap Auditor Switching. Jurnal Ekonomi, Manajemen dan Akuntansi Vol 1 No 2, Agustus 2020.
How to Cite
Riswandhita, Y., & Sugeng. (2022). The factors that influence the company to switch public accounting firm . JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(1), 73-81.
Volume 7 No 1 Tahun 2022