scholarly journals THE EFFECT OF AUDIT OPINION, CHANGE OF MANAGEMENT, FINANCIAL DISTRESS AND SIZE OF A PUBLIC ACCOUNTING FIRM ON AUDITOR SWITCHING

2019 ◽  
Vol 6 (1) ◽  
pp. 55
Author(s):  
Irma Ade Alisa ◽  
Intan Ayu Rosita Devi ◽  
Fradini Brillyandra
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Opinion Change ◽  
Auditor Switching ◽  
Analysis Technique

<span>This research aims to analyze and determine the effect of the audit opinion, change of management, financial distress, and the size of the public accounting firm on the auditor switching. This research uses secondary data from the official website of the Indonesia Stock Exchange. This research was conducted on manufacturing companies that have been listed in the Indonesia Stock Exchange from 2015-2017. The population in this research were all manufacturing companies. This research uses the purposive sampling method. Samples were 94 companies of 144 companies listed on the Indonesia Stock Exchange in 2015-2017, so the research data analyzed amounted to 282. The analysis technique in this research was the logistic regression analysis. The results of hypothesis testing in this research indicate that audit opinion, Change of Management, and size of public accounting firm have a positive effect on auditor switching. Meanwhile, financial distress does not affect auditor switching.</span>

Analisis Pengaruh Pergantian Manajemen, Opini Audit Tahun Sebelumnya, Financial 37 Distress, Ukuran KAP, dan Ukuran Perusahaan Klien Terhadap Voluntary Auditor Switching

2016 ◽  
Vol 8 (1) ◽  
pp. 37-52
Author(s):  
Kevin Lesmana ◽  
Ratnawati Kurnia
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Auditor Independence ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Negative Effect ◽  
Management Changes ◽  
Public Accountant

Issues about auditor independence is the main cause of enactment of auditor switching regulations. Auditor switching could occured mandatorily because of regulations requiring or voluntarily. Various questions arise when there are several company implemented voluntary auditor switching. This research was aimed to obtain empirical evidence about the effect of management changes, audit opinion of the previous year, financial distress, public accountant firm’s size, company’s size towards voluntary auditor switching. The object of this research is manufacturing companies listed at Indonesian Stock Exchange (BEI) for the period 2012-2014. Selection of the sample is determined based on purposive sampling method. The sample used in this research are 53 companies listed at Indonesian Stock Exchange for the year 2012-2014.The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are mixture of metric and non-metric. The results of this research are management changes, financial distress, company’s size have no positive effect towards voluntary auditor switching, and audit opinion of the previous year, public accountant firm’s size have no negative effect towards voluntary auditor switching. Keywords: audit opinion, company’s size, financial distress, management changes, public accountant firm’s size, voluntary auditor switching.

scholarly journals Effect of Audit Opinion, Company Size, Financial Distress and Return on Assets on Auditor Switching

2019 ◽  
Vol 9 (2) ◽  
pp. 4249-4254
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique

Every company that goes public or has already listed on the stock exchange must first be audited financial statements before publishing. Auditors who audit often change, both mandatory and voluntary. The researcher wants to know what causes the company to make auditor changes. This study aims to determine the effect of audit opinion, company size, financial distress and return on assets for auditor switching. This study conducted on manufacturing companies listed in Indonesia Stock Exchange period year 2015-2017. A total of 36 manufacturing companies are used as sample by using the purposive sampling method. Data analysis technique used is logistic regression analysis with SPSS version 25. Auditor switching is measured by the switch of audit partner. The result concluded that audit opinion effect on auditor switching, whereas the company size, financial distress and return on assets have no effect on auditor switching.

scholarly journals OPINI AUDIT GOING CONCERN PASCA PENERAPAN STANDAR PROFESIONAL AKUNTAN PUBLIK 2013

2018 ◽  
Vol 11 (2) ◽  
Author(s):  
Suci Apriyani ◽  
Samin Sarmin ◽  
Husnah Nur Laela Ermaya
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Firm Reputation ◽  
Significance Level ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Going Concern

<p><strong>ABSTRACT:</strong> This study was conducted to examine the effect of financial distress variable, public accounting firm reputation and profitability of accaptance probability on audit opinion of going concern on manufacturing companies in Indonesia Stock Exchange (BEI) in the period 2014-2016. Independent variables in this study was financial distress, public accounting firm reputation and profitability. The dependent variable in this study was audit opinion of going concern. The population in this study were 147 manufacturing companies listed in Indonesia Stock Exchange period (BEI) 2014-2016 selected by using purposive sampling methode. The data from the company’s financial statements were published. Obtained a total sample of 49 companies. The data in this research was secondary data. The analysis technique used was logistic regression. At the 5% significance level. The results showed that financial distress negative significant effect of the audit opinion of going concern. However, variable of public accounting firm reputation and profitability has no significant impact with the accaptance probability on audit opinion of going concern. <br /> <br /><strong>Keywords:</strong> Audit Opinion of Going Concern, Financial Distress, Public Accounting Firm Reputation, and Profitability <br /> <br /><strong>ABSTRAK:</strong> Penelitian ini dilakukan untuk menguji pengaruh variabel financial distress, reputasi KAP, dan profitabilitas terhadap kemungkinan penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Variabel independen yang digunakan dalam penelitian ini adalah financial distress, reputasi KAP, dan profitabilitas. Variabel dependen yang digunakan dalam penelitian ini adalah opini audit going concern. Populasi dalam penelitian ini sejumlah 147 perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) periode 2014-2016 yang dipilih menggunakan metode purposive sampling. Data yang diperoleh berasal dari laporan keuangan perusahaan yang dipublikasikan. Diperoleh jumlah sampel sebanyak 49 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis yang digunakan adalah regresi logistik. Pada tingkat signifikan 5%. Hasil penelitian menunjukkan bahwa financial distress berpengaruh signifikan negatif terhadap kemungkinan penerimaan opini audit going concern. Namun variabel reputasi KAP dan profitabilitas tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini audit going concern. <br /> <br /><strong>Kata kunci:</strong> Opini Audit Going Concern, Financial Distress, Reputasi KAP, dan Profitabilitas.</p>

scholarly journals Financial distress as a moderating variable of the influence of audit opinion and public accounting firm size on voluntary auditor switching

2021 ◽  
Vol 3 (2) ◽  
pp. 155-176
Author(s):  
Choirul Huda ◽  
Ratno Agriyanto ◽  
Herwening Sindu Lestari ◽  
Bill Pangayow
Keyword(s):  
Social Science ◽  
Firm Size ◽  
Financial Distress ◽  
Measuring Instrument ◽  
Z Score ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Auditor Switching ◽  
The Relationship

Purpose - This study aims to examine the effect of financial distress as a moderator of the effect of audit opinion and public accounting firm (KAP) size on auditor switching in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period.Method - This study uses a sample of companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. The number of companies sampled in this study were 12 companies. In this study, the researchers used a quantitative type of model and used the Statistical Package for Social Science (SPSS) version 16 for analyzing the data.Result - The results show that audit opinion and public accounting firm size have no effect on auditor switching, financial distress is not able to moderate the effect of audit opinion with auditor switching, and financial distress is not able to moderate the relationship between public accounting firm size and auditor switching.Implication - For stakeholders in motivating management to retain or replace auditors from various factors that are considered including audit opinion, public accounting firm size and financial distress.Originality - The object used in this study is a list of companies registered on JII. There is a 2-year additional period from the previous study, which was 4 years to 6 years. The measuring instrument for the financial distress variable used in this study is the Altman Z-score. 

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN

2019 ◽  
Vol 20 (2) ◽  
pp. 141-148
Author(s):  
DIANA DIANA
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Audit Opinion ◽  
Independent Variables ◽  
Auditor Switching ◽  
Company Growth ◽  
Research Show

This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change in management, profitability, financial distress, company growth and institutional ownership, and voluntary auditor switching as the dependent variable. The audited financial statements of non financial companies listed on the Indonesia Stock Exchange for the period 2014 to 2016 are used as secondary data in this study. The selection of samples used purposive sampling method and there are 78 companies and 234 observations meet those criteria for samples. This research is analyzed using logistic regression analysis to test the hypothesis. The result of this research show that independent variables namely audit opinion have influence on Audit Switching.While size of public accouting firm, change in management, financial distress, profitability percentage, institutional ownership, and company growth does not affect voluntary auditor switching.

scholarly journals The Effect of Financial Distress, Debt Default and Audit Tenure on Going Concern Opinion

2019 ◽  
Vol 8 (4) ◽  
pp. 1049-1054
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Debt Default ◽  
Going Concern Opinion ◽  
Negative Effect

One of the accounting assumptions is going concern. Going concern is how company can survive in long time business operation. Going concern becomes very crucial for users of financial statements, namely investors and creditors. If the company in which the investor invests funds and the creditors lend their funds is bankrupt, then the investment and credit lent are in vain and the investor and creditor suffer losses. This study aims to examine the effect of financial distress, debt default, and audit tenure on the acceptance of going concern audit opinion in the period 2014-2018. This study uses secondary data from manufacturing companies financial report which listed in Indonesian Stock Exchange, using purposive sampling method, we obtained 28 companies that are feasible, so that the sample from the study amounted to 140 samples. Statistical tests were performed using SPSS version 24.0 using logistic regression analysis. The results of this study show that financial distress variables have a significant negative effect while debt default and audit tenure have a positive effect on the acceptance of going-concern audit opinion.

scholarly journals Public Accounting Firm Switching: Empirical Study on Manufacturing Companies Listed in Indonesia Stock Exchange

2020 ◽  
pp. 27-42
Author(s):  
Mukhtaruddin . ◽  
Yulia Saftiana ◽  
Tiara .
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Significance Level ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Research Period

Public Accounting Firm (PAF) switching in companies follows the regulation number 17/PMK.01/2008 article 3 of the Minister of Finance Republik Indonesia, which is in a period of 6 years or voluntarily. The purpose of this research is to analyze the effect of the size of PAF, financial distress (FD), firm size of client (FSC), client management switching (CMS), audit comitee switching (ACS) to PAF switching voluntarily on manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2014. The population in this research are manufacturing companies listed in IDX in 2010-2014. The sample in this study were taken by purposive sampling method and 21 companies are selected as the sample by criteria. These variables are then tested using logistic regression at a significance level of 5 percent. The result showed that the size of PAF, FD, FSC, CMS does not affect PAF Switching and ACS has affect PAF Switching. The limitations of this research, the variables used only five independent variables, the research period only five years, and sample selection is only based on a purposive sampling.

scholarly journals AUDIT DELAY, UKURAN KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRES, OPINI AUDIT, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING

2020 ◽  
Vol 8 (1) ◽  
pp. 63
Author(s):  
Tahniatun Naili ◽  
Nora Hilmia Primasari
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Negative Effect ◽  
Research Show ◽  
Public Accountant

This research is conducted to analyze the influence of audit delay, size of public accountant firm, financial distress, audit opinion and company size of auditor switching. The population in this research is used secondary data from the financial statment of all companies listed in the Indonesia Stock Exchange in 2015-2017 as many 529 companies. This research used purposive sampling method and obtainde 359 companies sample. The data analysis used logistic regression analysis with program SPSS version 20. The result of this research show that size of public accountant firm and audit opinion have negative effect on auditor switching. While audit delay, financial distress and company size have not effect on auditor switching.

scholarly journals Likelihood of Auditor Switching: Evidence for Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 29-40
Author(s):  
Hadri Kusuma ◽  
Diana Farida
Keyword(s):  
Data Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Certified Public Accountant ◽  
Manufacturing Companies ◽  
Auditor Switching ◽  
Correlation Tests ◽  
Public Accountant

This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was secondary data. The data analysis used in this research were 133 selected companies after applying purposive sampling method. The methods of data analysis were descriptive statistics, correlation tests, and generalized linear model (GLM). The results of this research indicated that the variables of financial distress, profitability, Certified Public Accountant (CPA) reputation and management change are significantly determinants of the likelihood of auditor switching. The paper further discusses and interprets the finding of the study.

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