PENGARUH PERGANTIAN MANAJEMEN, OPINI AUDIT, FINANCIAL DISTRESS DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2006-2013)
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Date
2015
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
Auditor switching in Indonesia should ideally be done with the mandatory, in accordance with the Minister of Finance Regulation No.17/PMK.01/2008, at the fact the phenomenon of auditors switching indicate a company that does the voluntary auditors switching. The results of previous studies on auditors switching showed contradictory results (research gap), therefore it is necessary to re-study to verify theories about the factors that affect the auditor switching. The purpose of this study was to determine the factors that affect the auditor switching in Indonesia. The contribution of this study is to provide input to management about the company's policy in conducting auditor switching and the public accounting firm to always maintain professionalism and independence as well as for regulators as consideration in setting policy auditors switching.
This research uses secondary data obtained from the official website BEI is in www.idx.co.id. This study population is a manufacturing companies listed on the Stock Exchange during the period of 2006-2013. Sample selection technique uses purposes sampling with the unit of analysis is the company's financial statements, and obtained a sample of 224 financial statements of 32 companies. The method used is descriptive analysis method and hypothesis testing using logistic regression models with the help of software program SPSS for Windows version 21.
Results of this study indicate that partial management change and audit opinion in a positive effect on the auditor switching. While financial distress and auditor reputation does not affect the auditor switching. Simultaneously, the results of this study showed that the four research variables that management change, audit opinion, financial distress, and the auditor reputation has a positive effect on the auditor switching.
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management change, audit opinion, financial distress, auditor reputation, auditor switching