| Summary: | The objective of this study is to examine the influence of corporate governance
mechanism, namely institutional ownership, public ownership, activity of committee
audit and change of management to change of public accounting firms. in this research is
used financial ratios DER, ROE and firm size as control variables. Data used in this
research is secondary data which uses a population of Non-banking firm, Credit Agencies
Other Than Banks, Securities, Insurance and investment according to the classification of
Indonesian Capital Market Directory (ICMD) listed on the BEI from 2005-2009. In this
study used to determine the sample using purposive sampling. Total sample of this study
using the 86 companies with details changed accounting firms Big four 37 and 49
changed accounting firms non Big four. The method of analysis of this research used
logistic regression.
The results of this study show that (1) institutional ownership had significant
influence to change of Big four public accounting firms, (2) public ownership had had
significant influence to change of Big four public accounting firms, (3) activity of
committee audit had not significant influence to change of Big four public accounting
firms, (4) change of management had not significant influence to change of Big four
public accounting firms.
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