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Abstrak :
Penelitian ini bertujuan untuk menganalisis apakah financial distress, pergantian manajemen, profitabilitas perusahaan, prior audit opinion dan ukuran perusahaan mempengaruhi perusahaan melakukan pergantian KAP. Sampel yang digunakan merupakan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2004-2011 kecuali sektor perbankan dan lembaga keuangan bukan bank. Data dianalisis dengan menggunakan regresi logistik multinominal. Hasil penelitian ini menemukan bahwa perusahaan yang mengalami financial distress akan berganti KAP baik ke KAP yang lebih besar (upgrade) ataupun ke KAP yang lebih kecil (downgrade). Perusahaan yang berganti manajemen juga akan berganti ke KAP yang lebih besar (upgrade) atau berukuran sama (samegrade). Tingkat profitabilitas yang tinggi akan membuat perusahaan berganti ke KAP yang lebih besar (upgrade). Perusahaan yang menerima prior audit opinion selain WTP akan berganti ke KAP yang lebih kecil (downgrade). ......This study aimed to analyze whether financial distress, the change of management, company profitability, prior audit opinion and firm size affecting CPA Firm switching. The sample used represents listed companies in Indonesian Stock Exchange (BEI) in the period 2004-2011 period except banks and non-bank financial institutions. Data obtained from the financial statements and corporate annual report. Furthermore, the data were analyzed by using multinominal logistic regression. This research fund that the distress company will change upgrade or downgrade CPA Firm. The companies change management will also change to the bigger CPA Firm or to the same quality. High level of profitability will make the company switch to the bigger CPA Firm. The company that received the prior audit opinion than unqualified switch to the smaller CPA Firm.

Abstrak :
Lima tahun pertama perkawinan menjadi masa yang sangat krusial karena intensitas konflik dapat meningkat dan menyebabkan marital distress. Marital distress didefinisikan sebagai keadaan individu mengalami tekanan emosional, konflik, dan kesulitan lain dalam perkawinan. Penelitian ini bertujuan untuk melihat bagaimana peran financial infidelity dan perceived fairness dalam memprediksi marital distress dengan mengontrol variabel kovariat. Penelitian ini dilakukan kepada WNI, 845 perempuan dan 302 laki-laki dengan rata-rata usia 27.55, yang berada pada lima tahun pertama perkawinan. Alat ukur yang digunakan dalam penelitian ini yaitu Revised Dyadic Adjustment Scale, Financial Infidelity Scale, dan Perceived Fairness. Hasil analisis multiple regression adjusted for covariates menunjukkan financial infidelity dan perceived fairness berkontribusi sebesar 30.4% terhadap marital distress. Selain itu diketahui juga financial infidelity (FinancialInfidelity = -.350, p<.001) memiliki kemampuan memprediksi lebih besar dibandingkan perceived fairness (PerceivedFairness = .348 p<.001) terhadap marital distress. Hasil penelitian bisa menjadi referensi bagi praktisi dan pasangan untuk lebih memerhatikan financial infidelity dan perceived fairness sebagai sesuatu yang berkontribusi dalam marital distress. ......The first five years of marriage are very crucial because the intensity of conflict can increase and cause marital distress. Marital distress is defined as a condition where individuals experience emotional distress, conflict, and other difficulties in marriage. This study aims to see the role of financial infidelity and perceived fairness in predicting marital distress by controlling covariates. This study was conducted on Indonesian citizens, 845 women and 302 men with average age of 27.55, who were in the first five years of marriage. The instruments used in this study are the Revised Dyadic Adjustment Scale, Financial Infidelity Scale, and Perceived Fairness. The result of the multiple regression adjusted for covariates showed that financial infidelity and perceived fairness contributed 30.4% by controlling for the covariates. Besides that, it is also known that financial infidelity (FinancialInfidelity = -.350, p<.001) has a greater ability than perceived fairness (PerceivedFairness = .348 p<.001) in predicting marital. The result of the study can be a reference for practitioners and married couples to pay more attention to financial infidelity and perceived fairness as something that contributes to marital distress.