Pengaruh Financial Distress, Pergantian Manajemen, Kepemilikan Institusional Terhadap Auditor Switching

Muhammad Dejan, Annisa Nurbaiti

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 financial distress, pergantian manajemen, dan kepemilikan institusional terhadap auditor switching pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Sampel ditentukan dengan metode purposive sampling dan diperoleh sebanyak 120 data sampel penelitian. Analisis data penelitian menggunakan analisis statistik deskriptif dan analisis regresi logistik. Berdasarkan hasil penelitian, variabel financial distress, pergantian manajemen, dan kepemilikan institusional berpengaruh secara simultan terhadap auditor switching. Secara parsial, variabel pergantian manajemen berpengaruh dengan arah positif terhadap auditor switching. Sedangkan financial distress dan kepemilikan institusional tidak berpengaruh terhadap auditor switching. Kata Kunci: Auditor Switching, Financial Distress, Pergantian Manajemen, dan Kepemilikan Institusional Abstract Auditor switching is a change of auditors that can occur mandatory (mandatory) and also voluntary (voluntary). Mandatory auditor switching occurs because of regulations or regulations that require companies to conduct auditor switching, as in Government Regulation No. 20 of 2015 article 11 which has regulated the change of auditors. Companies that conduct auditor switching without any regulations that require it are called voluntary auditor switching. Auditor switching can be caused by various factors, and these factors can come from the auditor and the auditee. This study aims to determine the simultaneous and partial influence between financial distress, management changes, and institutional ownership of auditor switching in mining companies listed on the Indonesia Stock Exchange in 2013-2017. Samples were determined by purposive sampling method and as many as 120 research sample data were obtained. Analysis of research data using descriptive statistical analysis and logistic regression analysis. Based on the results of the study, financial distress variables, management changes, and institutional ownership simultaneously influence auditor switching. Partially, the management change variable has a positive effect on auditor switching. While financial distress and institutional ownership have no effect on auditor switching. Keyword : Auditor Switching, Financial Distress, management changes, and institutional ownership

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