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

Abstract

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.

Pergantian Kantor Akuntan Publik: Analisis Berdasarkan Pergantian CEO Dan Opini Audit Modifikasi

“…With the new CEO, the possibility will also influence policy changes in accounting, finance, and also the selection of Public Accounting Firm. Research conducted by (Dwiyanti & Sabeni, 2014;Fahmi & Haris, 2015;Lesmana & Kurnia, 2016;Manto & Wanda, 2018;Ruroh & Rahmawati, 2016) shows that CEO turnover has an effect on Public Accounting Firm turnover.…”

Pengaruh Ukuran Perusahaan, Opini Auditor, Reputasi Auditor, Dan Pergantian Manajemen Terhadap Auditor Switching Pada “Indeks Papan Utama”

“…Pergantian manajemen merupakan keadaan dimana terjadi pergantian direksi oleh pihak yang berwewenang dalam suatu perusahaan, dan berdasarkan dari hasil Rapat Umum Pemegang Saham (RUPS) atau dapat juga atas dasar keinginan pribadi (Halim et al, 2021). Direksi yang dimaksud adalah direktur utama yang memegang kedudukan tertinggi dalam suatu perusahaan, dan memiliki tanggung jawab yang besar dalam memimpin perusahaan tersebut untuk dapat berkembang (Lesmana & Kurnia, 2016). Ketika pergantian manajemen terjadi, akan diikuti juga dengan adanya pergantian dalam keuangan, akuntansi, dan auditor yang akan digunakan, yang dianggap sejalan dengan ketentuan berlaku dalam perusahaan (Susanto, 2018).…”

Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching

“…This relationship creates a conflict of interest as one of the triggers for auditor change. Management as the party who understands the company's condition often has different interests and goals with shareholders (Lesmana and Kurnia, 2016). Therefore, an independent auditor must mediate agency problems between the company owners and the company managers.…”