FACTORS - FACTORS AFFECTING THE SWITCHING ON BANKING COMPANY AUDITOR IN INDONESIA

The purpose of the audit of financial statements so that the users feel more confident with the quality of corporate financial statements. Companies can hire auditors to assure reliable outside investors in the financial statements and disclosures to reduce the agency problem. Auditor switching is a change of KAP is made by a client company. This research aims to determine the factors that influence auditor switching is done by the company, using six variables: auditor size, client size, management change, financial distress, audit opinions and audit fee. In this research used the banking company's financial statements in Indonesia Stock Exchange period 2007 - 2011. The selection of the sample using purposive sampling method, by selecting a sample on the basis of the suitability of data held by the sample with the sample selection criteria that have been determined, so achieve of total samples obtained as many as 105 companies. Hypothesis testing in this research using logistic regression analysis. This research indicates that only client size as a significant determinant of auditor switching in companies related to banking in Indonesia Stock Exchange. But auditor size, management change, financial distress, audit opinion and audit fee do not affect the auditor switching. While the result obtained by the simultaneous significance of 4,9 %, which indicates that all the variables simultaneously effect the auditor switching.

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UTILIZATION SWITCHING TECHNIQUES

WITH MODEL  CIRCUIT & PACKET SWITCHING

Discussing the development of switching technology consists basically of two types: circuit-switched and packet switch . This article I will try to discuss about the two types of switches .

Packet switching is a digital network communication method transmitted groups of all data regardless of the content , the type of structure , or into blocks of suitable size , called packets . Switching features a variable delivery package - bit-rate data stream ( sequence of packets ) via a shared network . When crossing network adapters, switches , routers and other network nodes, packet buffer and queue , resulting in variable delay and throughput depends on the traffic load in the network .

In the world of telecommunications , circuit switching network is a network that allocates a circuit ( or channel ) that is dedicated between nodes and terminals to be used to communicate with users . Dedicated circuits that can not be used by other callers until the circuit is released , and new connections can be arranged . Even if no communication takes place on a dedicated circuit , the channel still can not be used by other users . Channel that can be used to connect a new phone called the channel idle .

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