ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris Terhadap Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015)
Abstract
ABSTRAK
Tujuan utama dari penelitian ini ialah untuk mengetahui pengaruh dari
pergantian manajemen, opini audit, dan financial distress (sebagai variabel
independen) terhadap auditor switching secara voluntary (sebagai variabel
dependen). Populasi pada penelitian ini menggunakan metode purposive sampling
dengan kriteria: (1) Perusahaan perbankan yang terdaftar di BEI menerbitkan
laporan keuangan yang telah diaudit oleh auditor independen secara lengkap
selama periode 2011-2015. (2) Tidak diaudit oleh auditor/KAP yang sama selama
kurun waktu penelitian (minimal 2 kali pergantian auditor/KAP). (3) Perusahaan
yang diteliti menyajikan informasi yang lengkap berupa informasi nama
auditor/KAP, nama CEO, total asset, total hutang, dan opini audit yang diberikan
oleh auditor independen. Hasil analisis menunjukkan bahwa pergantian
manajemen, opini audit, dan financial distress tidak berpengaruh secara signifikan
terhadap auditor switching secara voluntary.
Kata Kunci : Pergantian Manajemen, Opini Audit, Financial Distress, Auditor
Switching, Voluntary, Purposive Sampling.
ABSTRACT
The main purpose of this study is to know the effect of management changing,
audit opinion, and financial distress (as independent variables) to voluntary
auditor switching (as dependent variable). Population in this study using
purposive sampling method with criteria: (1) A banking company listed on IDX
publishes a financial report that has been complitely audited by an independent
auditor during the period 2011-2015. (2) Not audited by the same auditor/PAF
during the research period (at least 2 times the turn of the auditor/PAF). (3) The
company studied presents complete information in the form of auditor/PAF name
information, the name of the CEO, the total assets, total debt, and the audit
opinion provided by the independent auditor. The analysis showed that
management changing, audit opinion, and financial distress are not significantly
influece voluntary auditor switching.
Keyword : Management Changing, Audit Opinion, Financial Distress, Auditor
Switching, Voluntary, Purposive Sampling
Tujuan utama dari penelitian ini ialah untuk mengetahui pengaruh dari
pergantian manajemen, opini audit, dan financial distress (sebagai variabel
independen) terhadap auditor switching secara voluntary (sebagai variabel
dependen). Populasi pada penelitian ini menggunakan metode purposive sampling
dengan kriteria: (1) Perusahaan perbankan yang terdaftar di BEI menerbitkan
laporan keuangan yang telah diaudit oleh auditor independen secara lengkap
selama periode 2011-2015. (2) Tidak diaudit oleh auditor/KAP yang sama selama
kurun waktu penelitian (minimal 2 kali pergantian auditor/KAP). (3) Perusahaan
yang diteliti menyajikan informasi yang lengkap berupa informasi nama
auditor/KAP, nama CEO, total asset, total hutang, dan opini audit yang diberikan
oleh auditor independen. Hasil analisis menunjukkan bahwa pergantian
manajemen, opini audit, dan financial distress tidak berpengaruh secara signifikan
terhadap auditor switching secara voluntary.
Kata Kunci : Pergantian Manajemen, Opini Audit, Financial Distress, Auditor
Switching, Voluntary, Purposive Sampling.
ABSTRACT
The main purpose of this study is to know the effect of management changing,
audit opinion, and financial distress (as independent variables) to voluntary
auditor switching (as dependent variable). Population in this study using
purposive sampling method with criteria: (1) A banking company listed on IDX
publishes a financial report that has been complitely audited by an independent
auditor during the period 2011-2015. (2) Not audited by the same auditor/PAF
during the research period (at least 2 times the turn of the auditor/PAF). (3) The
company studied presents complete information in the form of auditor/PAF name
information, the name of the CEO, the total assets, total debt, and the audit
opinion provided by the independent auditor. The analysis showed that
management changing, audit opinion, and financial distress are not significantly
influece voluntary auditor switching.
Keyword : Management Changing, Audit Opinion, Financial Distress, Auditor
Switching, Voluntary, Purposive Sampling
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