Faktor yang Memengaruhi Auditor Switching di Indonesia

Safriliana, Retna; Muawanah, Siti

doi:10.17977/um004v5i32019p234

Cited by 12 publications

(18 citation statements)

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“…Auditor switching. Auditor switching is a change of public accounting firm carried out by a company due to government regulations or the company's own wishes [9]. Indicators for measuring auditor switching variables use dummy variables, namely: (a) Number 1 is given if the company changes auditors, (b) Number 0 is given if the company does not change auditors.…”

Section: Variables and Operational Definitions Of Variablesmentioning

confidence: 99%

“…Auditor switching is a factor that also affects audit delay. According to [9] "auditor switching is a change in a Public Accounting Firm (KAP) carried out by a company either on their own accord or because of government regulations". According to the Regulation of the Minister of Finance Number 17/PMK.01/2008 in article 3 paragraph 1 which regulates the Limitation on the Period of Providing Services, it states that the provision of general audit services on the financial statements of an entity is carried out by a public accounting firm for a maximum of six consecutive financial years and by a public accountant for a maximum of three consecutive financial years.…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay with Audit Risk as Moderation for Manufacturing Companies

Ruwanti¹,

Asyikin²,

Ramaraya³

et al. 2023

AJEBA

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This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the effect of firm size, auditor switching, and public accounting firm reputation on audit delay. The data collection*employed purposive sampling technique which was carried out at manufacturing companies on the Indonesia Stock Exchange in*2018 to 2020. Thus obtaining 89 manufacturing companies as samples. Moreover, in analyzing the data, Moderated Regression Analysis (MRA) with an interaction test approach was used. Furthermore, the results of the study showed that audit risk weakened the effect of firm size on audit delay. Meanwhile, audit risk did not moderate the effect of auditor switching and public accounting firm reputation on audit delay.

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Section: Variables and Operational Definitions Of Variablesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay with Audit Risk as Moderation for Manufacturing Companies

Ruwanti¹,

Asyikin²,

Ramaraya³

et al. 2023

AJEBA

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show abstract

“…Dalam sebuah perusahaan, pemilik saham diibaratkan sebagai principal dan manajemen adalah agent mereka (Lestari, 2018). Manajer mengemban tanggung jawab moral untuk mengoptimalkan kepentingan pemegangsaham (Safriliana & Muawanah, 2019). Laksmita & Sukirman (2020) menyatakan bahwa penyampaian laporan keuangan tidak akan menimbulkan masalah apabila principal dan agent mempunyai tujuan yang sama namun, teori keagenan menjelaskan setiap individu memiliki kepentingan yang berbedadan perbedaan kepentingan ini dapat membuat manajemen menyusun laporan keuangan tidak sesuai dengan yang semestinya.…”

Section: Pendahuluanunclassified

Financial Distress dan Opini Audit Sesuai Standar Audit (SA) 706 pada Masa Pandemi Covid-19

Monika

Mertha

2021

E-Jurnal Akuntansi

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Covid-19 is a global health problem, including Indonesia. Covid-19 has had a huge impaction theicountry's economyias well as the companies affected by it. Many companies experience financial distress and this also has an impact on the audit opinion received by the company. This study aims to examine the effect of financial distress on audit opinion with SA 706. The sample obtained was 534 companies, obtained using purposive sampling technique. The data analysis technique in this research logistic regression analysis. The results of the analysis show that financial distress has an impact on audit opinion with Audit Standards (SA) 706. The theoretical implications of this study can contribute to empirical studies of agency theory and signal theory. The practical implication of this research is that it can be taken into consideration in decision makingbystakeholders and company management. Keywords: Audit Opinion; Audit Standards (SA) 706; Financial Distress; Covid-19.

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“…Hasil penelitian yang dilakukan oleh Alexandra et al, (2016), Putra & Suryanawa (2016) menunjukkan bahwa opini audit berpengaruh terhadap auditor switching. Sedangkan pada penelitian yang dilakukan oleh (Budisantoso et al, 2017) dan (Safriliana & Muawanah, 2019) menunjukkan bahwa opini audit berpengaruh negatif terhadap auditor switching.…”

Section: A Pendahuluanunclassified

“…Pada penelitian yang dilakukan oleh Pradana Pinto, (2016) menunjukkan bahwa financial distress berpengaruh positif terhadap auditor switching. Sedangkan pada penelitian yang dilakukan oleh Putra & Suryanawa (2016) menunjukkan financial distress tidak mampu memoderasi pengaruh reputasi KAP dan opini audit pada auditor switching serta penelitian yang dilakukan oleh (Safriliana & Muawanah, 2019) financial distress tidak mempengaruhi auditor switching.…”

Section: A Pendahuluanunclassified

Pengaruh Opini Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Kaamilah

Nugroho

Dwihandoko

2020

prive

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This research aims to analyze and obtain empirical evidence about the effect of audit opinion, management change and company growth on auditor switching with financial distress as a moderating variable. The population in this study were 90 financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling, 42 samples were obtained for three years of observation to produce 126 units of analysis. The research data were obtained from audited financial statements, independent auditor's reports and the company's annual report downloaded from the website www.idx.co.id. The data analysis method uses descriptive statistical analysis, logistic regression analysis and Moderated Regression Analysis using SPSS version 22. The results of the study prove that simultaneous audit opinion, management change and company growth influence auditor switching. Partially the change of management and company growth has no effect on auditor switching. While audit opinion has a positive effect on auditor switching. Financial distress is able to moderate the change of management towards auditor switching, but it can’t moderate the relationship between audit opinion and company growth with auditor switching at financial sector companies listed on the Indonesia Stock Exchange in 2017-2019.

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Faktor yang Memengaruhi Auditor Switching di Indonesia

Cited by 12 publications

References 0 publications

The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay with Audit Risk as Moderation for Manufacturing Companies

The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay with Audit Risk as Moderation for Manufacturing Companies

Financial Distress dan Opini Audit Sesuai Standar Audit (SA) 706 pada Masa Pandemi Covid-19

Pengaruh Opini Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

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