PENGARUH PERTUMBUHAN PERUSAHAAN DAN FINANCIAL DISTRESS SERTA OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK

Abstract

This study was conducted to examine the effect of variable Growth Companies, Financial Distress, and Going Concern Audit Opinion against Substitution public accounting firm. The population in this study amounted to 136 manufacture companies listed in Indonesia Stock Exchange in 2011 until 2013. The sample in this study were selected based on purposive sampling method in order to obtain a sample of 92 companies with a three-year observation period. Data obtained from the company's annual financial statements published. The analysis technique used in this research is the logistic regression. The results showed that all independent variables are Company Growth and Financial Distress and Going Concern Audit Opinion proven to have a significant effect simultaneously. Only partially Going Concern Opinion that significantly influence Substitution public accounting firm, while Company Growth and Financial Distress Substitution sodium absorption ratio significantly influence public accounting firm.
Keywords : Growth Companies, Financial Distress, Going Concern Audit Opinion