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.

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 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 Pengaruh Debt Default, Financial Distress Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Modifikasi Going Concern

2021 ◽  
Vol 3 (1) ◽  
pp. 50-66
Author(s):  
Reza Purnama Eka Putri ◽  
Nayang Helmayunita
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Audit Opinion ◽  
Dummy Variables ◽  
Going Concern ◽  
Mining Companies ◽  
Debt Default ◽  
Negative Effect

This study aims to test empirically the effect of debt default, financial distress and company size on the acceptance of going concern modification audit opinion. This research uses a quantitative approach with the type of causal research. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2014-2018. By using purposive sampling method obtained 95 samples. Default debt is measured by dummy variables. Financial Distress is measured by the Grover Model (2001). Company size is measured using LogNatural's total assets. And going concern modification audit opinion is measured using dummy variables. The results show that debt default and financial distress have a significant effect on going concern modification audit opinion acceptance, while company size has a significant negative effect on going concern modification audit opinion. Further research is expected to expand the object and year of research because this study only examines mining companies for the 2014-2018 observation year. For other research, it is expected to add independent variables so that the results are better.

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.

scholarly journals The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Dedi Heru Prihandoko ◽  
Supriyati Supriyati
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Audit Opinion ◽  
Going Concern ◽  
Auditor Switching ◽  
Company Growth

The purpose of this study is to analyze the effect of company growth and financial distress on auditor switching with going concern audit opinion as a moderating variable. The data used in this research are secondary data obtained from Indonesia Stock Exchange. The sample used in this study is 25 infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX). The study period is 5 years (2013-2017). Sampling in this study is conducted using purposive sampling method. The analysis techniques used are descriptive analysis, logistic regression, and moderated regression analysis. The dependent variable used is auditor switching, while the independent variables are company growth and financial distress, with going concern  audit opinion as the moderating variable.  The results show that company growth has no effect on auditor switching, financial distress has an effect on Auditor switching, going concern audit opinion has no affect and cannot moderate the effect of company growth on auditor switching, going concern audit opinion has an effect but cannot moderate the effect of financial distress on 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 DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI

2020 ◽  
Vol 1 (1) ◽  
pp. 89-105
Author(s):  
Mfauji ◽  
Amir Hasan ◽  
Vera Oktari
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Company Size ◽  
Analysis Method ◽  
Audit Opinion ◽  
Auditor Switching

This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress  have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on 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 THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, AND PREVIOUS YEAR’S AUDIT OPINION ON GOING CONCERN AUDIT OPINION OF TEXTILE AND GARMENT SUB SECTOR COMPANIES

2021 ◽  
Vol 9 (9) ◽  
pp. 55-68
Author(s):  
Dyah Mieta Setyawati
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Research Period

ABSTRACT Going concern audit opinion is an audit opinion that given by the auditors when they have doubts about the company's ability to sustain its business. The purpose of this study is to determine the influence of financial distress, company size, and the previous year’s audit opinion on going concern audit opinion. The data used is secondary data of textile and garment sub-sector companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling method. The samples used were 15 companies in the textile and garment sub-sector with the 2016-2019 research period.  The analysis technique used was the modified Altman method and logistic regression analysis with the help of SPSS version 26. The results of the analysis show that financial distress and the previous year's audit opinion have an effect on going-concern audit opinion. Meanwhile, company size has no effect on going concern audit opinion. And the overall results show that financial distress, company size, and previous year's affect on going concern audit opinion.    

scholarly journals PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING

2018 ◽  
Vol 18 (2) ◽  
pp. 205
Author(s):  
Juli Is Manto ◽  
Dewi Lesmana Wanda
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Management Turnover ◽  
Management Change ◽  
Service Companies ◽  
Auditor Switching ◽  
Public Accountant

<em>Aim of this research is to examine the effect of financial distress, management turnover and Public Accountant Firm (KAP) size on switching auditors of service companies real estate and property sub-sectors listed on the Indonesia Stock Exchange in 2011-2016. Secondary data is sourced from financial statements, published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study is testing hypotheses, using purposive sampling method. There are 210 data samples that are used as research objects. This study uses logistic regression analysis to test the hypothesis. The results showed that financial distress and KAP size had a significant effect on switching auditors with a negative coefficient direction, while management change had a significant effect on the auditor switching with a positive coefficient direction. Whereas simultaneously financial distress variables, management turnover and KAP size have a positive and significant influence on the switching auditor.</em>

Sign in / Sign up

Export Citation Format

Share Document