Pengaruh Opini Going Concern, Pergantian Manajemen Dan Ekspansi Internal TerhadapAuditor Switching Secara Voluntary


  • Fitrylia Luli Karina
  • Masiyah Kholmi
  • Gina Harventy



The purpose of this study is to examine the influence of voluntary opinion concerns and auditing
switching on manufacturing companies listed on the BEI 2010-2013. This type of research is
associative. Sampling technique using purposive sampling. Types of data used are secondary
data in the form of financial statements of the company and data collection techniques is documentation. the results of this study can be concluded that partially (statistical test T) change
management variables, ROA and EPS growth rates do not affect the switching auditor, while for
the variable opinion of going concern and sales growth rate affect switching auditors at manufacturing companies listed on the Stock Exchange that year. In addition, F test results explain that
together the variable of going concern opinion, change of management, and internal expansion
with proxy of growth rate ROA (Return On Assets), EPS (Earning Per Share), sales influence to
auditor switching.
Keywords:going concern opinion, change of management, internal expansion, switching auditor.


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