Faktor-faktor yang mempengaruhi motivasi perusahaan go public dan non-go public di Indonesia berpindah kantor Akuntan Publik

Suyanti ( Pembimbing: Dr.Supriyadi,M.Sc), Dr.Supriyadi,M.Sc

2000 | Skripsi | S1 Accounting

This paper describes the factors which influence the motivation of public and non-go public Indonesian companies in switching the CPA firm. The research had been done based on the increasing services offered by CPA firms so that there are alternatives for public and non-go public

Indonesian companies to choose their CPA firm. The researcher started with hypothesis assuming that the several factors which influence the motivation of public and non-go public Indonesian companies in switching the CPA firm are: management changes, the CPA firm services other than the audit service, auditor's opinion, audit fee, financial difficulty, creditor preferences and the type of CPA firm (individual or partners). The sample of this research consist of 34 public companies and 30 non-go public companies. Data were collected from respondent's answers of questionnaires the researcher sent. The chi-square analysis, the method of hypothesis testing, reveals that the several factors which significantly influence the motivation of public companies in switching the CPA firms are: management Changes, the CPA firm services other than audit service, auditor's opinion, audit fee, creditor preferences and the type of CPA firm. The financial difficulty does not significantly influence their motivation. For non-go public companies,

the several factors that influence their motivation are: management changes, the CPA firm services other than audit service, auditor's opinion, audit fee, financial difficulty and the type of CPA firm. The Creditor preferences do not significantly influence their motivation. Other information received is that in the multinational companies in Indonesia, the head office has the authority in choosing the CPA firm. The policy demands their branches to use the same CPA firm. Which means that audit fee and auditor's opinion do not significantly influence in motivating the Indonesian companies to switch their CPA firm.

Kata Kunci : akuntan publik,kantor akuntan publik