scholarly journals Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 227-236
Author(s):  
Netty Herawaty ◽  
Debbi Chyntia Ovami
Keyword(s):  
Financial Distress ◽  
Auditor Switching

Penelitian ini bertujuan untuk mengetahui Faktor-Faktor Yang Mempengaruhi Auditor switching  Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Populasi penelitian ini adalah Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia yaitu sebanyak 54 perusahaan. Sampel penelitian ini sebanyak 30 perusahaan dikali 3 tahun sehingga sampel pada penelitian ini yaitu sebanyak 90 data perusahaan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini adalah Financial Distress, Profitabilitas, Ukuran Perusahaan, Pergantian Manajemen, berpengaruh terhadap auditor switching. Sedangan Opini Audit, dan Pertumbuhan Perusahaan tidak berpengaruh terhadap Auditor Swtiching.

The Impact of Financial Distress, Corporate Governance, and Auditor Switching on Audit Delay

2021 ◽  
Vol 6 (2) ◽  
pp. 108-117
Author(s):  
Sylvi Angelia ◽  
Rizal Mawardi
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Switching ◽  
Analysis Technique ◽  
The Impact

Objective – The purpose of this study is to examine the effect between financial distress, corporate governance, auditor switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock Exchange. Methodology – The analysis technique used is multiple linear regression analysis technique. Findings– The research finding show that financial distress and the size of the audit committee have a significant effect on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as not to get sanctions from the Financial Services Authority. Novelty – Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor Switching on new research model to Audit Delay. Type of Paper: Empirical JEL Classification: M41, M42 Keywords: Financial Distress, Corporate Governance, Auditor Switching, Audit Delay

scholarly journals Pengaruh Financial Distress pada Auditor Switching dengan Reputasi Auditor Sebagai Variabel Moderasi

2018 ◽  
pp. 1332
Author(s):  
Ni Putu Wulan Puspayanti ◽  
I Dewa Gde Dharma Suputra
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Financial Distress ◽  
Purposive Sampling ◽  
Auditor Switching

Laporan keuangan merupakan sarana yang bisa digunakan oleh entitas untuk mengkomunikasikan keadaan terkait dengan kondisi keuangannya kepada pihak-pihak yang berkepentingan Ada kemungkinan laporan keuangan ini dipengaruhi kepentingan pribadi, sementara pihak ketiga yaitu pihak eksternal selaku pemakai laporan keuangan sangat berkepentingan untuk mendapatkan laporan keuangan yang dapat dipercaya. Penelitian ini bertujuan untuk mengetahui pengaruh reputasi auditor dalam memoderasi pengaruh financial distress pada auditor switching. Populasi penelitian ini adalah perusahaan property & real estate yang terdaftar di BEI tahun 2012-2016 sebanyak 53 perusahaan. Penentuan sampel menggunakan teknik purposive sampling dengan sampel sebanyak 11 perusahaan. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif terhadap auditor switching. Sedangkan reputasi auditor tidak mampu memoderasi pengaruh financial distress pada auditor switching.

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 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.

Analysis Of Factors Affecting Auditor Switching In Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 12 (1) ◽  
pp. 08-15
Author(s):  
Lora Ferbina Bangun
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Fees ◽  
Test Results ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Auditor Switching ◽  
Management Changes

Auditor switching is the turn of KAP and auditor carried out by the company for a reason or there are certain factors of the company or of the auditor itself. This study aims to determine the effect of audit fees, financial distress auditor size, client size, and management change to the auditor switching on manufacturing companies listed in the Indonesia Stock Exchange 2011-2014 period. This study used secondary data obtained from financial statements published on the internet through the official website of Indonesia Stock Exchange www.idx.co.id.The research sample is manufacturing companies listed in the Indonesia Stock Exchange 2012-2014. Sampling using purposive sampling and obtained a sample of 96 observations of 32 companies sampled in this study. Hypothesis testing is done by using logistic regression. From the test results indicate that audit fees, financial distress, auditor sie, clients size, and management changes do not influence auditor switching.

scholarly journals Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

2018 ◽  
Vol 9 (1) ◽  
pp. 82-91 ◽  
Author(s):  
Atika Sukma Winata ◽  
Indah Anisykurlillah
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Management Turnover ◽  
Factors Affecting ◽  
Audit Opinion ◽  
The Public ◽  
Auditor Switching ◽  
Public Accountant

This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

scholarly journals FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2016-2019

Sebatik ◽  
2021 ◽  
Vol 25 (1) ◽  
Author(s):  
Martini Martini ◽  
Priska Syabaniar
Keyword(s):  
Financial Distress ◽  
Purposive Sampling ◽  
Going Concern ◽  
Auditor Switching

Tindakan pergantian auditor maupun kantor akuntan publik biasa disebut dengan auditor switching seringkali dilakukan oleh perusahaan. Pergantian auditor ini dapat dilakukan secara wajib (mandatory) atau juga secara sukarela (voluntary). Pergantian dilakukan secara wajib disebabkan karena adanya aturan yang syah dari pemerintah, sedangkan pergantian yang dilakukan secara sukarela dapat disebabkan oleh kondisi tertentu yang dialami oleh perusahaan dan menyebabkan mereka berfikir untuk mengganti auditornya. Tujuan dilakukan penelitian ini adalah untuk menganalisis ukuran kantor akuntan publik, pergantian manajemen,  financial distress, opini audit going concern terhadap auditor switching. Populasi yang digunakan dalam penelitian ini menggunakan data sekunder yang berupa laporan keuangan dari perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2019. Dalam penelitian untuk penentuan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 20 perusahaan yang dapat dijadikan sampel. Alat analisis yang digunakan dalam penelitian ini untuk menguji pengaruh ukuran kantor akuntan publik, pergantian manajemen, financial distress, opini audit going concern terhadap auditor switching menggunakan regresi logistik. Hasil pengujian ini menunjukkan bahwa variabel ukuran kantor akuntan publik memiliki pengaruh dengan arah negatif terhadap auditor switchig, pergantian manajemen tidak berpengaruh terhadap auditor switching, financial distress tidak berpengaruh terhadap auditor switching, sedangkan opini audit going concern memiliki pengaruh dengan arah positif terhadap auditor switching.

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