Pengaruh Pergantian Manajemen, Financial Distress, Ukuran Kap, Dan Opini Audit Terhadap Auditor Switching (studi Empiris Pada Perusahaan Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2016)

Abstract

Abstrak Auditor switching adalah pergantian KAP yang memiliki sifat mandatory (wajib) dan voluntary (sukarela). Auditor switching yang bersifat mandatory bersifat wajib karena adanya Peraturan Pemerintah No 20 Tahun 2015 pasal 11 yang mengatur tentang pergantian auditor. Permasalahan muncul ketika suatu perusahaan mengganti KAP atas keinginan perusahaan itu sendiri (voluntary). Penelitian ini bertujuan untuk mengetahui beberapa faktor yang mempengaruhi auditor switching. Variabel yang diteliti berupa pergantian manajemen, financial distress, ukuran KAP dan opini audit. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 156 sampel penelitian dari 26 perusahaan pada perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2011-2016. Model analisis data yang digunakan pada penelitian ini menggunakan teknik analisis regresi logistik dengan menggunakan software SPSS 23. Hasil penelitian ini menunjukan bahwa secara simultan variabel pergantian manajemen, financial distress, ukuran KAP, dan opini audit berpengaruh terhadap auditor switching. Dan secara parsial financial distress berpengaruh negatif signifikan terhadap auditor switching sedangkan pergantian manajemen, ukuran KAP, dan opini audit tidak berpengaruh signifikan terhadap auditor switching. Kata Kunci: auditor switching, pergantian manajemen, financial distress, ukuran KAP, dan opini audit. Abstract Auditor switching is a change of KAP that has mandatory (mandatory) and voluntary (voluntary) properties. The mandatory auditor switching is obligated because of Government Regulation Number 20 of 2015 article 11 which regulates the change of auditors. Problems arise when a company replaces the Firm for the company's own (voluntary) desires. This study aims to determine several factors that affect the auditor switching. The variables studied were change of management, financial distress, KAP size, and audit opinion. The sample selection technique used purposive sampling and obtained 156 samples from 26 companies in infrastructure, utilities and transportation companies listed in Indonesia Stock Exchange during 2011-2016. Data analysis model used in this research using logistic regression analysis technique using SPSS 23 software. The result of this research shows that simultaneously variable of change of management, financial distress, KAP size, and audit opinion have an effect on auditor switching. And partially financial distress have significant negative effect to auditor switching, while change of management, KAP size, and audit opinion have no significant effect to auditor switching. Keywords:auditor switching, change of management, financial distress, KAP size and audit opinion.