Pengaruh Opini Audit, Ukuran Kap, Pergantian Manajemen, Dan Financial Distress Terhadap Auditor Switching

Apriyeni Salim, Sri Rahayu

Abstract

ABSTRAK Auditor switching merupakan pergantian auditor atau Kantor Akuntan Publik yang dilakukan oleh perusahaan klien. Pergantian auditor bisa terjadi secara mandatory karena peraturan yang mewajibkan dan bisa terjadi secara voluntary (sukarela). Berbagai pertanyaan akan muncul ketika perusahaan melakukan pergantian auditor secara voluntary karena terjadi diluar peraturan yang telah ditetapkan. Penelitian ini bertujuan untuk menganalisis perusahaan yang mengalami auditor switching melalui beberapa faktor yaitu, opini audit, ukuran KAP, pergantian manajemen, dan financial distress. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2012. Sebanyak 20 sampel diperoleh dengan menggunakan metode purposive sampling. Dalam menganalisis pengaruh antara variabel independen dan dependen digunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan variabel opini audit, ukuran KAP, pergantian manajemen, dan financial distress, berpengaruh signifikan terhadap auditor switching. Secara parsial variabel pergantian manajemen berpengaruh signifikan terhadap auditor switching. Sedangkan opini audit, ukuran KAP, dan financial distress tidak berpengaruh signifikan. Keywords: Auditor switching, Opini Audit, Ukuran KAP, Pergantian Manajemen, dan Financial Distress. ABSTRACT Auditor switching is a condition when the client company decide to change the auditor or the audit firm. Auditor switching could happen in mandatory or voluntary. A lot of question will appear when the company decide to change the auditor or the auditor firm in voluntary manner, because it is not happen because of the rule. This study aims to analize the auditor switching which can be performed by several factors, that is audit opinion, audit firm size, management change, and financial distress. The populations in this study were companies in manufacture sector which listed in Indonesia Stock Exchange during 2008- 2012. Total of 20 samples were obtained using a purposive sampling method. We use logistic regression analysis model to identify the influence of independent variables on dependent variable.The result of the analysis showed that variable audit opinion, audit firm size, management change, and financial distress simultaneously have significant effect on auditor switching. But individually, management change has significant effect on the auditor switching, while the audit opinion, audit firm size, and financial distress has no significant effect. 1 ISSN : 2355-9357 e-Proceeding of Management : Vol.1, No.3 Desember 2014 | Page 388 2 2 Keywords: auditor switching, audit opinion, audit firm size, management change, and financial distress.

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