D, Determinan Peran Ukuran Perusahaan pada Determinan Voluntary Auditor Switching

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.

Download Full-text

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

ACCRUALS ◽

10.35310/accruals.v4i02.601 ◽

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

Download Full-text

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

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v8i1.3144 ◽

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.

Download Full-text

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

The Indonesian Accounting Review ◽

10.14414/tiar.v10i1.2033 ◽

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.

Download Full-text

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

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i2.12235 ◽

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.

Download Full-text

DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.1.1.89-105 ◽

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.

Download Full-text

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

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v7i1.6400 ◽

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

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.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. 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.

Download Full-text

VOLUNTARY AUDIT SWITCHING : PERSPEKTIF PERATURAN MENTERI KEUANGAN N0.17/PMK.01/2008

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v8i1.807 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Nanik Niandari

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Company Size ◽

Font Size ◽

Audit Opinion ◽

Analytical Technique ◽

Auditor Switching ◽

Public Company ◽

Company Growth ◽

Management Changes

This research aim to prove the effect of audit opinion, management changes, financial distress, company growth, and company size on voluntary auditor switching. An analytical technique employed is logistic regression analysis. This research using manufactured company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During six years observations, there were 465 companies and only 74 companies (15.91%) of the observed company have changed their auditor. it was found that only audit opinion and company size variable that affect public company to change their auditor. The other three variable were not statistically significant. Keyword: Voluntary Auditor Switching, Audit Opinion, Management Changes, Financial Distress, Company Growth, and Company Size

Download Full-text

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

International Journal of Innovative Technology and Exploring Engineering - Special Issue ◽

10.35940/ijitee.b6358.129219 ◽

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.

Download Full-text

Pengaruh Audit Fee, Opini Audit Going Concern, Ukuran Perusahaan, Pergantian Manajemen dan Kepemilikan Publik Terhadap Auditor Switching

Perspektif Akuntansi ◽

10.24246/persi.v2i3.p311-320 ◽

2020 ◽

Vol 2 (3) ◽

pp. 311-320

Author(s):

Ertina Nur’ Anisa ◽

Yunita Christy

Keyword(s):

Stock Exchange ◽

Company Size ◽

Test Results ◽

Manufacturing Companies ◽

Public Ownership ◽

Audit Opinion ◽

Management Change ◽

Going Concern ◽

Auditor Switching ◽

Audit Fee

ABSTRACT This study is to analyze the effect of audit fees, going-concern audit opinion, company size, management change, and public ownership on auditor switching both partially and simultaneously. Sample of this study are manufacturing company that has been listed on Indonesia Stock Exchange (BEI) for period 2015-2017. The data analysis technique used is logistic regression. Partial test results show that public ownership influences the auditor switching. While the audit fee, going-concern audit opinion, company size, and management change have no effect on auditor switching. Simultaneous test results indicate that the audit fee, going-concern audit opinion, company size, management change, and public ownership are able to explain the occurrence of auditor switching in manufacturing companies listed on Indonesia Stock Exchange in 2015-2017 by seven percent and the remaining ninety three percent explained by other variables outside the research model. Keywords: Auditor switching, Audit fee, going concern audit opinion, company size, management turnover, public ownership

Download Full-text

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5126 ◽

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.

Download Full-text