Faktor yang Memengaruhi Auditor Switching di Indonesia
Abstract: The purposes of this research are to examine the effect of audit opinion, public accounting firm size, financial distress and audit committee on auditor switching. This research is qualified as a confirmation research. Auditor switching is a change of public accountant firms at a certain t...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Malang
2019-04-01
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| Series: | Jurnal Akuntansi Aktual |
| Subjects: | |
| Online Access: | http://journal2.um.ac.id/index.php/jaa/article/view/4860 |
| _version_ | 1818289102466842624 |
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| author | Retna Safriliana Siti Muawanah |
| author_facet | Retna Safriliana Siti Muawanah |
| author_sort | Retna Safriliana |
| collection | DOAJ |
| description | Abstract: The purposes of this research are to examine the effect of audit opinion, public accounting firm size, financial distress and audit committee on auditor switching. This research is qualified as a confirmation research. Auditor switching is a change of public accountant firms at a certain time as stipulated by Regulation of the Ministry of Finance No.17/PMK.01/2008 concerning Public Accounting Services which has been revised to No.KEP-86/BL/2011, that the provision of Public Audit services for six consecutive years by Public Accounting Firm and three consecutive years by a public accountant with one client. The research sample is selected with random sampling method and includes 300 data, taken from 50 manufacturing companies listed in Indonesia Stock Exchange in 2011-2016. Logistic regression is used for analysing the data, and auditor switching is measured by dummy variables. The results of this study show that public accounting firm size and audit committee affect the auditor switching, while the audit opinion and financial distress does not affect the auditor switching.
Abstrak: Tujuan dari penelitian ini adalah untuk menguji dampak dari opini audit, ukuran kantor akuntan publik, financial distress dan komite audit pada auditor switching. Penelitian ini tergolong dalam penelitian konfirmatori. Auditor switching adalah pergantian dari Kantor Akuntan Publik pada waktu tertentu sebagaimana ditetapkan oleh Surat Keputusan Menteri Keuangan No.17/PMK.01/2008 tentang Jasa Akuntan Publik yang telah direvisi menjadi No.KEP-86/BL/2011, yang memberikan jasa Audit Publik selama enam tahun berturut-turut oleh KAP dan tiga tahun berturut-turut oleh satu akuntan publik dengan klien yang sama. Sampel penelitian dipilih dengan cara acak dan berjumlah 300 data, yang diambil dari 50 perusahaan manufaktur di Bursa Efek Indonesia di tahun 2011-2016. Alat analisis data yang digunakan adalah Regresi Logit, dan auditor switching diukur dengan menggunakan variabel dummy. Hasil dari studi ini menunjukkan bahwa ukuran KAP dan komite audit mempengaruhi auditor switching, disamping itu opini audit dan financial distress tidak mempengaruhi auditor switching. |
| first_indexed | 2024-12-13T02:06:56Z |
| format | Article |
| id | doaj.art-a8dd90d3dd3e4a74b3386f24331fb760 |
| institution | Directory Open Access Journal |
| issn | 2087-9695 2580-1015 |
| language | Indonesian |
| last_indexed | 2024-12-13T02:06:56Z |
| publishDate | 2019-04-01 |
| publisher | Universitas Negeri Malang |
| record_format | Article |
| series | Jurnal Akuntansi Aktual |
| spelling | doaj.art-a8dd90d3dd3e4a74b3386f24331fb7602022-12-22T00:03:07ZindUniversitas Negeri MalangJurnal Akuntansi Aktual2087-96952580-10152019-04-016123424010.17977/um004v5i32019p2343234Faktor yang Memengaruhi Auditor Switching di IndonesiaRetna Safriliana0Siti Muawanah1University of Merdeka MalangUniversity of Merdeka MalangAbstract: The purposes of this research are to examine the effect of audit opinion, public accounting firm size, financial distress and audit committee on auditor switching. This research is qualified as a confirmation research. Auditor switching is a change of public accountant firms at a certain time as stipulated by Regulation of the Ministry of Finance No.17/PMK.01/2008 concerning Public Accounting Services which has been revised to No.KEP-86/BL/2011, that the provision of Public Audit services for six consecutive years by Public Accounting Firm and three consecutive years by a public accountant with one client. The research sample is selected with random sampling method and includes 300 data, taken from 50 manufacturing companies listed in Indonesia Stock Exchange in 2011-2016. Logistic regression is used for analysing the data, and auditor switching is measured by dummy variables. The results of this study show that public accounting firm size and audit committee affect the auditor switching, while the audit opinion and financial distress does not affect the auditor switching. Abstrak: Tujuan dari penelitian ini adalah untuk menguji dampak dari opini audit, ukuran kantor akuntan publik, financial distress dan komite audit pada auditor switching. Penelitian ini tergolong dalam penelitian konfirmatori. Auditor switching adalah pergantian dari Kantor Akuntan Publik pada waktu tertentu sebagaimana ditetapkan oleh Surat Keputusan Menteri Keuangan No.17/PMK.01/2008 tentang Jasa Akuntan Publik yang telah direvisi menjadi No.KEP-86/BL/2011, yang memberikan jasa Audit Publik selama enam tahun berturut-turut oleh KAP dan tiga tahun berturut-turut oleh satu akuntan publik dengan klien yang sama. Sampel penelitian dipilih dengan cara acak dan berjumlah 300 data, yang diambil dari 50 perusahaan manufaktur di Bursa Efek Indonesia di tahun 2011-2016. Alat analisis data yang digunakan adalah Regresi Logit, dan auditor switching diukur dengan menggunakan variabel dummy. Hasil dari studi ini menunjukkan bahwa ukuran KAP dan komite audit mempengaruhi auditor switching, disamping itu opini audit dan financial distress tidak mempengaruhi auditor switching.http://journal2.um.ac.id/index.php/jaa/article/view/4860Auditor Switching, Audit Opinion, Public Accountant Firm Size, Financial Distress, Opini Audit, Ukuran KAP |
| spellingShingle | Retna Safriliana Siti Muawanah Faktor yang Memengaruhi Auditor Switching di Indonesia Jurnal Akuntansi Aktual Auditor Switching, Audit Opinion, Public Accountant Firm Size, Financial Distress, Opini Audit, Ukuran KAP |
| title | Faktor yang Memengaruhi Auditor Switching di Indonesia |
| title_full | Faktor yang Memengaruhi Auditor Switching di Indonesia |
| title_fullStr | Faktor yang Memengaruhi Auditor Switching di Indonesia |
| title_full_unstemmed | Faktor yang Memengaruhi Auditor Switching di Indonesia |
| title_short | Faktor yang Memengaruhi Auditor Switching di Indonesia |
| title_sort | faktor yang memengaruhi auditor switching di indonesia |
| topic | Auditor Switching, Audit Opinion, Public Accountant Firm Size, Financial Distress, Opini Audit, Ukuran KAP |
| url | http://journal2.um.ac.id/index.php/jaa/article/view/4860 |
| work_keys_str_mv | AT retnasafriliana faktoryangmemengaruhiauditorswitchingdiindonesia AT sitimuawanah faktoryangmemengaruhiauditorswitchingdiindonesia |