AUDIT DELAY, UKURAN KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRES, OPINI AUDIT, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING

Tahniatun Naili, Nora Hilmia Primasari

Abstract


This research is conducted to analyze the influence of audit delay, size of public accountant firm, financial distress, audit opinion and company size of auditor switching. The population in this research is used secondary data from the financial statment of all companies listed in the Indonesia Stock Exchange in 2015-2017 as many 529 companies. This research used purposive sampling method and obtainde 359 companies sample. The data analysis used logistic regression analysis with program SPSS version 20. The result of this research show that size of public accountant firm and audit opinion have negative effect on auditor switching. While audit delay, financial distress and company size have not effect on auditor switching.


Keywords


Auditor switching; audit delay; size of public accountant firm; financial distress; audit opinion; company size

Full Text:

PDF

References


Aprianti, Siska dan Sri Hartaty. (2016). Pengaruh Ukuran KAP, Ukuran Perusahaan dan Tingkat Pertumbuhan Perusahaan Klien terhadap Auditor Switching. Jurnal Akuntansi Politeknik Sekayu (ACSY). Vol.4 No.1. Hal 45-56.

Arinta, Dara Khasaras dan Santosa Adiwibowo. (2013). Analisis Faktor-Faktor yang Mendorong Pergantian Kantor Akuntan Publik (KAP). Diponegoro Journal of Accounting Vol.2. No.4. Hal 1-11.

Fakhri, Muhammad, Majidah dan Annisa Nurbaiti. (2018). Pengaruh Opini Audit, Ukuran Kantor Akuntan Publik (KAP) dan Ukuran Perusahaan terhadap Auditor Switching. E-Proceeding of Management. Vol.5.No.1. Hal 747-752.

Faradila, Yuka dan M. Rizal Yahya. (2016). Pengaruh Opini Audit. Financial Distress dan Pertumbuhan Perusahaan Klien terhadap Auditor Switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA). Vol.1.No.1. Hal 81-100.

Khasharmeh, Hussein Ali. (2015). Determinants of Auditor Switching in Bahraint’s Listed Companies-an Wmpirical Study. European Journal of Accouting, Auditing and Finance Research. Vol.3.No.11. Hal 73-99.

Pawitri, Ni Made Puspa dan Ketut Yadnyana. (2015). Pengaruh Audit Delay, Opini Audit, Reputasi Auditor dan Pergantian Manajemen pada Voluntary Auditor Switching. E-Jurnal Akuntansi Universitas Udayana. Vol10.1. Hal 214-228.

Pratiwi, I Dewa Ayu Adelia dan Ketut Muliartha. (2019). Pengaruh Financial Distress, Ukuran Perusahaan dan Audit Delay terhadap Pergantian Auditor. E-Jurnal Akuntansi Universitas Udayana. Vol.26.2. Hal 1048-1074.

Soraya, Ella dan Musfiari Haridhi. (2017). Faktor-faktor yang nenpengaruhi voluntary auditor switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA). Vol.8.3. Hal 48-62.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta

Sukadana, I Dewa Made dan Made Gede Wirakusuma. (2016). Pengaruh Kantor Akuntan Publik Memoderasi Opini Audit Going Concern dan Audit Delay terhadap Auditor Switching. E-Jurnal Akuntansi Universitas Udayana. Vol.16.2. Hal 1604-1634.

Wea, Alexandros Ngala Solo dan Dewi Murdiawati. (2015). Faktor-Faktor yang Mempengaruhi Auditor Switching secara Voluntary pada Perusahaan Manufaktur. Jurnal Bisnis dan Ekonomi. Vol. 22.No. 2. Hal 154-170.

Peraturan Pemerintah Republik Indonesia Nomor: 20 Tahun 2015 Tentang Praktik Akuntan Publik

Peraturan Otoritas Jasa Keuangan Nomor: 29/POJK.04/2016 Tentang Laporan Tahunan Emiten atau Perusahaan Publik

Peraturan Otoritas Jasa Keuangan Nomor 13/POJK.03/2017 Tentang Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keungan




DOI: http://dx.doi.org/10.32493/jiaup.v8i1.3144

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Tahniatun Naili, Nora Hilmia Primasari

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

MAILING ADDRESS

2th floor, Room 217, S1 Accounting Department
Surya Kencana Street No. 1 Pamulang
Tangerang Selatan, Banten, 15417
Tlp/Fax: (021) 7412566
Handphone: 08128002843
E-mail: jia@unpam.ac.id


Creative Commons Licence
Jurnal Ilmiah Akuntansi Universitas Pamulang by S1 Accounting Department is licensed under a Creative Commons Attribution-Share Alike 4.0 International License.
Based on a work at http://openjournal.unpam.ac.id/index.php/JIA/index.