Faktor-faktor yang mempengaruhi organisasi publik dan non publik dalam memilih dan atau berganti kantor akuntan publik: studi empiris pada organisasi publik dan non publik di DIY

Purwaningsih, Eti (Pembimbing : Drs. Sugiarto.,M.Acc.,MBA), Drs. Sugiarto.,M.Acc.,MBA

2013 | Skripsi | S1 Accounting

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Interest among both academics and practitioners in the phenomenon of auditor switching has grown in recent years. This topic has broad implications for understanding the dynamics of the market for audit services and the degree of competition in the auditing profession.





This study examines the motivations for go public and non go public organizations in Yogyakarta to choose and or change certified public accountant (CPA) firm. Some of the factors that could influence auditor switching and or auditor choosing include management change, non audit services performed by auditors, audit opinion, audit fees, organization financial distress, creditorsÂ’ preferences, and regular rotation policy.





30 go public and non go public organizations in Yogyakarta whose use audit services from many certified public accountants were used in this study. The data were collected by means of a set of questionnaires sent to the organizations under this study.





The Chi-Square analysis was used to test the research hypotheses. The finding of the research indicated that only non audit services performed by auditors and audit opinion have significant effects on go public and non go public organizations in Y ogyakarta to choose and or switch to other certified public accountant (CPA) firm.

Kata Kunci : go public and non go public organizations, choose, switch, certified public accountant (CPA) firms.