THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING

This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effec

MODEL PREDIKSI FISCAL DISTRESS PADA PEMERINTAH KABUPATEN DI INDONESIA (Modifikasi Model Trussel dan Patrick)

This research tested the modified model of Trussel and Patrick in explaining the fiscal distress in the municipal government in Indonesia. This model used the same variabels with a modification as used in the model of Trussel and Patrick i.e. revenue concentration, long term debt and local government resources. Using the sample consist of 422 municipal government from 2006 to 2009, The modified model of Trussel and Patrick is quite proper in explaining the fiscal distress in the municipal government in Indonesia. The result also found that a decrease in general allocation found as a percent of total revenue, an increase of local own revenue as a percent, an increase of revenue growth and gross domestic regional product growth have the influences on reducing the likelihood of fiscal distress. However, the two others variable in this model, long-term debt and total revenue did not support our hypothesis