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

Abstract

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 Effect of Financial Distress, Audit Opinion, Management Turnover, and Profitability on Auditor Switching

“…The research by Manto & Manda (2018) and Zarefar et al, (2019) show that financial distress affects auditor switching. The results of this study were also reinforced by research conducted by (Herawaty & Ovami, 2021) which found that companies that experienced financial distress will increase the client company's tendency to perform auditor switching. In contrast, research conducted by (Putri &Nursiam, 2021) and(Sambo, 2022) shows that financial distress has no effect on auditor switching.…”

“…The replacement of auditors is expected to enhance the company's reputation and foster increased trust among stakeholders (Swandewi & Badera, 2021). This matter is supported by studies conducted by Fenadi (2019) and (Herawaty & Ovami, 2021) which demonstrate that profitability has an influence on auditor switching. These studies show that the greater the profitability, the higher possibility of the client company performing Auditor switching.…”

The Effect Of Profitability of Company Size Audit Opinion and Audit Delay on Switching Auditors

“…Large companies can also change auditors before the specified time, assuming other than an unqualified opinion (Safriliana et al 2020). Results of research conducted by Herawaty & Ovami (2021) show that the size of the company has a positive effect on switching auditors. This shows that the larger the size of the company, the company performs auditor switching.…”

“…Several studies support that audit opinions influence the existence of switching auditors, including those carried out by (Handoko & Haryanto, (2019); (Qomari & Suryandari, 2019);{Formatting Citation}; (Saaydah, 2021). While according to Andreas & Savitri (2019); Swandewi & Badera (2021); Herawaty & Ovami (2021); Darmayanti et al (2021) demonstrate that the audit opinion does not influence the switching auditor.…”

“…Growing companies will increase the demand for auditor independence (Maria et al, 2019). Research that supports that the size of the company affects the existence of switching auditors is carried out (Herawaty & Ovami, 2021). While according to Handoko & Haryanto (2019); Maria et al (2019), Akrawah et al (2020);Wati (2020) show that the size of the company does not affect the switching auditor.…”