Auditor Switching: Faktor Auditor Dan Auditee

Abstract

Abstrak Auditor switching adalah pergantian auditor yang dapat terjadi secara mandatory (wajib) dan juga voluntary (sukarela). Auditor switching secara mandatory terjadi karena adanya peraturan ataupun regulasi yang mewajibkan perusahaan untuk melakukan auditor switching, seperti yang ada pada Peraturan Pemerintah No. 20 Tahun 2015 pasal 11 yang telah mengatur tentang pergantian auditor. Perusahaan yang melakukan auditor switching tanpa adanya peraturan yang mewajibkan disebut dengan auditor switching secara voluntary (sukarela). Auditor switching dapat disebabkan oleh berbagai faktor, dan faktor tersebut dapat berasal dari auditor maupun auditee. Penelitian ini bertujuan untuk mengetahui adanya pengaruh secara simultan dan parsial antara ukuran KAP, opini audit, audit fee, ukuran perusahaan klien, dan financial distress terhadap auditor switching pada perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Sampel ditentukan dengan metode purposive sampling dan diperoleh sebanyak 165 data sampel penelitian. Analisis data penelitian menggunakan analisis statistik deskriptif dan analisis regresi logistik. Berdasarkan hasil penelitian, variabel ukuran KAP, opini audit, audit fee, ukuran perusahaan klien, dan financal distress berpengaruh secara simultan terhadap auditor switching. Secara parsial, variabel ukuran KAP berpengaruh dengan arah positif terhadap auditor switching. Ukuran perusahaan klien dan financial distress berpengaruh dengan arah negatif terhadap auditor switching. Sedangkan opini audit dan audit fee tidak berpengaruh signifikan terhadap auditor switching. Kata Kunci: Auditor Switching, Ukuran KAP, Opini Audit, Audit Fee, Ukuran Perusahaan Klien, Financial Distress Abstract Auditor switching can occur in a mandatory and voluntary manner. Mandatory auditor turnover occurs because of regulations or regulations that require companies to make auditor changes, as in Government Regulation No. 20 of 2015 article 11 which regulates auditor changes. Companies that make auditor changes without mandatory regulations are called voluntary changes. auditor changes can be caused by various factors, and these factors can come from auditors and auditees. This study aims to determine the simultaneous and partial influence between the size of the public accounting firm, audit opinion, audit fee, client company size, and financial distress on auditor switching in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2013-2017. Samples were determined by purposive sampling method and obtained as many as 165 research sample data. Analysis of research data using descriptive statistical analysis and logistic regression analysis. Based on the results of the study, the variable size of the public accounting firm, audit opinion, audit fee, client company size, and financal distress have an effect on the auditor switching. Partially, the variable size of a public accounting firm has a positive direction towards auditor switching. The size of the client company and financial distress have a negative effect on the auditor switching. While the audit opinion and audit fee did not significantly influence the auditor switching. Keywords: Auditor Switching, Size of a Public Accounting Firm, Audit Opinion, Audit Fee, Client Company Size, Financial Distress