scholarly journals PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016

2020 ◽  
Vol 7 (1) ◽  
pp. 89
Author(s):  
Nisrina Dwi Setyoastuti ◽  
Murtanto Murtanto ◽  
Yuana Jatu Nilawati
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Financial Distress ◽  
Stock Exchange ◽  
Ordinal Scale ◽  
Audit Opinion ◽  
Management Change ◽  
Audit Firm ◽  
Auditor Switching ◽  
Real Estate Sector

<p><em>This study aims to determine the influence of management change, financial distress, auditor firm’s size, and audit opinion to auditor switching. Auditor switching, management change, and audit opinion are measured by using dummy variable. Financial distress is using Zmijewski Model, and audit firm size is measured by using an ordinal scale based on the big or small of the audit firm.</em></p><p><em>The populations in this study were companies in property and real estate sector which listed in Indonesia Stock Exchange during 2012-2016. Total of 36 samples were obtained using a purposive sampling method. Hypothesis in this research are tested by logistic regression analytical method. </em></p><p><em>The result of the analysis shows that management change and financial distress have significant effect on the auditor switching. while the audit opinion and audit firm size doesn’t have significant effect on the auditor switching.</em></p>

scholarly journals The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay

2018 ◽  
Vol 7 (1) ◽  
pp. 119
Author(s):  
Vicky Anggel Putra ◽  
Romanus Wilopo
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Auditor Switching ◽  
Real Estate Sector ◽  
Final Sample

This research aims to examine the effect of company characteristics, consisting of company size, solvency, on audit delay in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). In addition, this research also adds three variables, i.e. accounting firm size, auditor switching and audit opinion, that are considered having an effect on audit delay,. The sample used in this research is all property and real estate sector companies listed on IDX in 2011-2015. Sampling is conducted using purposive sampling technique, with the final sample consisting of as many as 40 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) 2011-2015. Logistic regression analysis is used to test hypotheses by explaining the relationship between the variables in this research. The results of this study show that the variables of company size, accounting firm size, solvency, and audit opinion do not have effect on audit delay, while the variable of auditor switching has a significant effect on audit delay

scholarly journals Pengaruh Ukuran Kantor Akuntan Publik (KAP), Ukuran Perusahaan Dan Opini Audit terhadap Auditor Switching

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Auliffi Ermian Challen ◽  
Ridho Wardana
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Past Research ◽  
Financial Statements ◽  
Audit Opinion ◽  
Audit Firm ◽  
Auditor Switching ◽  
Size Firm

The aim of this study is to examine the influence of Audit Firm Size, Firm Size, and Audit Opinion towards Auditor Switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia.This research used the sample of real estate and property industries which listed in Indonesian Stock Exchange during 2010-2014 periods. The number of real estate and property industries sampled in this study were 10 companies with 5 years observation. Based on purposive sampling method, sample consist of 50 financial statements in this research. Research variable being used are Audit Firm Size (KAP), Firm Size (LnTA), Audit Opinion (OPINI), and Auditor Switching (SWITCH). By using logistic regression in SPSS 20 software. The result of this research shown below: (1) Audit Firm Size has effect on Auditor Switching, (2) Firm Size does not has effect towards Auditor Switching, and (3) Audit Opinion does not has effect towards Auditor Switching.

scholarly journals PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING

2019 ◽  
Vol 4 (2) ◽  
pp. 245-258
Author(s):  
Nurul Aini ◽  
M. Rizal Yahya
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Management Change ◽  
Auditor Switching ◽  
Analysis Technique ◽  
Research Show

The research examines the effect of management change, financial distress, client’s size, and audit opinion on auditor switching. The population in this research are the banking companies listed in Indonesia Stock Exchange for year of 2010-2015. The samples in this study using purposive sampling method, the number of obsevations of a sample of 84 studies. The data analysis technique used is logistic regression analysis.The result of this reasearch show that management change, financial distress, client’s size and opinion audit have effect on auditor switching. Partially the research show that (1) Management change significantly influences on auditor switching, (2) financial distress do not affects on auditor switching, (3) client’s size significantly influences on auditor switching, and (3) audit opinion significantly infleunces on auditor switching.

scholarly journals D, Determinan Peran Ukuran Perusahaan pada Determinan Voluntary Auditor Switching

2021 ◽  
Vol 8 (02) ◽  
pp. 94-111
Author(s):  
Slamet Riyanto ◽  
Syahril Djaddang ◽  
Suyanto
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Descriptive Analysis ◽  
Company Size ◽  
Audit Opinion ◽  
Management Change ◽  
Purposive Sampling ◽  
Auditor Switching ◽  
Management Audit

ABSTRACT This study aims to find the effect of Financial Distress, Management Change, KAP Size, Audit Opinion on Voluntary Auditor Switching, moderated by Company Size. The objects in this study are companies included in the manufacturing sector, which were listed on the Indonesia stock exchange during   2014-2018, with 95 companies. The sampling method used in this study was purposive sampling. The collected data were analyzed using descriptive analysis and statistical analysis techniques using the WarpPLS 5.0 program. The results showed that Financial Distress, Change of Management, Audit Opinion did not affect Voluntary Auditor Switching. At the same time, KAP Size, Company Size had a     significant adverse effect on voluntary auditor switching. Company size was found to moderate the financial distress of Voluntary Auditor Switching and Management Change, homologize moderation, KAP size is the predictor moderation of Voluntary Auditor Switching. It is recommended for further research to increase the number of research samples, range of research times, and indicators of each variable. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Pergantian Manajemen, Ukuran KAP, Opini Audit Terhadap Voluntary  Auditor Switching dengan Moderasi Ukuran Perusahaan. Objek pada penelitian ini adalah perusahaan yang masuk dalam sektor manufaktur yang terdaftar pada bursa efek Indonesia selama tahun 2014-2018, dengan jumlah 95 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang terkumpul     dianalisis dengan tehnik analisis deskriptif dan analisis statistik, dengan menggunakan program WarpPLS 5.0. hasil penelitian menunjukkan bahwa Financial     Distress, Pergantian manajemen, opini audit tidak berpengaruh terhadap Voluntary Auditor Switching, sedangkan Ukuran KAP, Ukuran perusahaan berpengaruh negative signifikan terhadap voluntary auditor switching. Ukuran Perusahaan ditemukan sebagai mampu memoderasi financial    distress Voluntary Auditor Switching dan Pergantian Manajemen, homologise moderation, Ukuran KAP predictor moderation terhadap Voluntary Auditor Switching. Disarankan untuk penelitian selanjutnya meningkatkan jumlah sampel penelitian, rentan waktu penelitian, dan    indikator masing-masing variabel.

scholarly journals ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDITOR SWITCHING

2019 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Ratih Permatasari ◽  
Hotman Tohir Pohan
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Manufacturing Companies ◽  
Management Turnover ◽  
Audit Opinion ◽  
Audit Firm ◽  
Purposive Sampling ◽  
Auditor Switching ◽  
Audit Fee

<p class="Style1"><em>Auditor switching could happen mandatorily (because of the rules which </em><em>persistent it and also voluntarily. Many question rise when a company voluntarily </em><em>switches its auditor because happen outside rules which has been specified. This </em><em>research aims to analyze the effect of audit firm size, financial distress, public </em><em>ownership, management turnover, changes in audit committee, audit opinion, audit fee </em><em>on auditor switching in Indonesia. Data collecting method which used in this research </em><em>is method purposive sampling, that based on the objectives of research. ,Based on </em><em>method purposive sampling, research sample total is 180 manufacturing companies </em><em>which is listed in "Bursa Efek Indonesia" (BEI) in 2009-2014 period. Hypothesis in </em><em>this research are tested by logistics regression analytical method. Result of this research shows that variables having which significantly effect the auditor switching are audit firm size and management turnover. On the other hand, other variables in this research like audit firm size, client size, client growth rate, financial distress, board of commissioners, and audit opinion do not have significant effect on company decision to do auditor switching.</em></p>

scholarly journals THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING

ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 185-198
Author(s):  
Ahmad Zakie Mubarrok ◽  
Almer Reyhan Islam
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Management Change ◽  
Analytical Technique ◽  
Auditor Switching ◽  
Positive Effect ◽  
Auditor Reputation

This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING

2012 ◽  
Author(s):  
Finda Fitriawan ◽  
Resti Yulistia Muslim
Keyword(s):  
Financial Reporting ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Return On Equity ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Management Change ◽  
Auditor Switching ◽  
Independent Variable

This study aims to analyze the influence of factors affecting auditor switching in 55 Indonesian companies that listed on Indonesian Stock Exchange during 2006 to 2010. By using secondary data from financial reporting, this study try find the effect of management change, audit opinion, size of the KAP, financial distress and return on equity on auditor switching. This study used logistic regression. The result showed that there is no significant effect of independent variable on auditor switching in Indonesia. 

scholarly journals Pengaruh Opini Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

2020 ◽  
Vol 3 (2) ◽  
pp. 85-99
Author(s):  
Nisa'ul Kaamilah ◽  
Tatas Ridho Nugroho ◽  
Toto Heru Dwihandoko
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Sector ◽  
Audit Opinion ◽  
Management Change ◽  
Auditor Switching ◽  
Units Of Analysis ◽  
Company Growth

This research aims to analyze and obtain empirical evidence about the effect of audit opinion, management change and company growth on auditor switching with financial distress as a moderating variable. The population in this study were 90 financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling, 42 samples were obtained for three years of observation to produce 126 units of analysis. The research data were obtained from audited financial statements, independent auditor's reports and the company's annual report downloaded from the website www.idx.co.id. The data analysis method uses descriptive statistical analysis, logistic regression analysis and Moderated Regression Analysis using SPSS version 22. The results of the study prove that simultaneous audit opinion, management change and company growth influence auditor switching. Partially the change of management and company growth has no effect on auditor switching. While audit opinion has a positive effect on auditor switching. Financial distress is able to moderate the change of management towards auditor switching, but it can’t moderate the relationship between audit opinion and company growth with auditor switching at financial sector companies listed on the Indonesia Stock Exchange in 2017-2019.

scholarly journals Analisis Auditor Switching dan Faktor-Faktor yang Mempengaruhinya pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia

Jurnal EBI ◽  
2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Febri Ariani Lubis ◽  
Aria Masdiana Pasaribu ◽  
Syamsul Bahri Surbakti
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Management Turnover ◽  
Audit Opinion ◽  
Management Change ◽  
Auditor Switching ◽  
Analysis Technique ◽  
Sample Data ◽  
Client Firm

This study aims to analyze the effect of Audit Opinion, Management Change, Public Accountant Firm Size, and Client Company Size on Auditor switching in Non-Financial Companies listed on the Indonesia Stock Exchange in 2018-2019. In this study, the population obtained from non-financial companies was 420. The sample obtained for 2 years was 210 samples. The sample data used uses secondary data, namely the annual financial statements of non-financial companies in 2018-2019. The data analysis technique used is logistic regression. The results of this study conclude that the variable of management turnover and the size of KAP have an effect on auditor switching, while audit opinion and the size of the client's company have no effect on auditor switching. Keywords: Audit Opinion, Management Change, Public Accounting Firm Size, Client Firm Size, Auditor Switching

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