Pengaruh Opini Going Concern, Financial Distress dan Kepemilikan Institusional pada Auditor Switching
| Main Authors: | Permata Sari, Gusti Agung Ayu Intan, Astika, Ida Bagus Putra |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
|
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/32666 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/32666/23877 |
Daftar Isi:
- Auditor switching merupakan pergantian auditor maupun Kantor Akuntan Publik (KAP) yang dilakukan oleh perusahaan klien. Pergatian auditor (auditor switching) yang dilakukan oleh perusahaan klien merupakan salah satu solusi potensial yang dapat diambil untuk mengatasi kemungkinan munculnya permasalahan penurunan kualitas audit yang disebabkan oleh masa auditor yang panjang. Permasalahan penurunan kualitas audit tersebut, banyak disebabkan oleh berkurangnya independensi dan objektivitas auditor maupun Kantor Akuntan Publik (KAP) terhadap perusahaan klien akibat adanya hubungan yang lama terjalin antara auditor maupun Kantor Akuntan Publik (KAP) dengan perusahaan klien. Berdasarkan kajian teoritis dan hasil penelitian terdahulu, diketahui bahwa terdapat beberapa faktor yang dapat mempengaruhi keputusan perusahaan klien untuk melakukan pergantian auditor (auditor switching) yaitu opini going concern, financial distress dan kepemilikan institusional. Penelitian ini dilakukan pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Sampel yang digunakan dalam penelitian ini adalah 140 perusahaan manufaktur yang telah dipilih dengan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan metode observasi non partisipan. Sementara itu, teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Analisis regresi logistik digunakan dalam penelitian ini karena variabel terikat diukur dengan menggunakan variabel dummy. Berdasarkan hasil analisis dapat disimpulkan bahwa opini going concern dan kepemilikan institusional berpengaruh terhadap auditor switching, sedangkan financial distress tidak berpengaruh terhadap auditor switching. Kata kunci: auditor switching, opini going concern, financial distress, kepemilikan institusional
- Auditor switching is a replacement of the auditor and the Public Accounting Firm (KAP) conducted by the client company. Auditor switching performed by a client company is one of the potential solutions that can be taken to address the possibility of a quality audit degradation problem caused by a long auditor's duration. The problem of decreasing the quality of the audit is caused by the lack of auditor independence and objectivity as well as the Public Accounting Firm (KAP) to the client company due to the long-standing relationship between the auditor and the Public Accounting Firm (KAP) with the client company. Based on the theoretical study and the results of previous research, it is known that there are several factors that can influence the decision of the client company to make auditors switching is going concern opinion, financial distress and institutional ownership. This research was conducted on all manufacturing companies listed in Indonesia Stock Exchange period 2013-2015. The sample used in this research is 140 manufacturing companies that have been selected by purposive sampling method. The data were collected using non participant observation method. Meanwhile, the data analysis technique used in this research is logistic regression analysis. Logistic regression analysis was used in this study because the dependent variables were measured using dummy variables. Based on the analysis results can be concluded that going concern opinion and institutional ownership affect auditor switching, while financial distress does not affect auditor switching. Keywords: auditor switching, going concern opinion, financial distress, institutional ownership