THE EFFECT OF AUDIT OPINION, KAP SIZE & FINANCIAL DISTRESS ON AUDITOR SWITCHING

Authors

  • Desi Natalia Universitas Pamulang
  • Listiya Ike Purnomo Universitas Pamulang

DOI:

https://doi.org/10.32493/eaj.v3i1.y2020.p53-62

Keywords:

Audit Opinion, CPA Firm Size, Financial Distress, Auditor Switching

Abstract

This research is examining factors that affect auditor switching. Those factors are audit opinion, KAP size and financial distress. Population of this research are maufacturing companies which are listed in Indonesian Stock Exchange in the years 2013-2017. Total sample in this research are 55 companies using purposive sampling method. The data used is secondary data obtained from the company's financial statements and independent auditor’s report published in the website www.idx.co.id. Data analys by using logistic regression analysis method. Result of this research is Audit Opinion and CPA firm size have significant effect with auditor switching. Meanwhile, financial distress does not have signifiicant effect with auditor switching.

Author Biography

Listiya Ike Purnomo, Universitas Pamulang

SINTA ID : 6154973

References

Januarti. (2011). Analisis Faktor-Faktor yang Mempengaruhi Pergantian Kantor Akuntan Publik pada Perusahaan Manufaktur di Indonesia. Skripsi. Fakultas Ekonomi Universitas Dipenogoro, Semarang.

Giri, Efraim Ferdinan. (2010). Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit: Kasus Rotasi Wajib Auditor di Indonesia. Jurnal Universitas Jenderal Soedirman, Purwokerto.

Pasaribu. (2017). Pengaruh mekanisme corporate governance terhadap undepricing (Studi pada perusahaan yang melakukan Initial public offering di BEI periode 2010- 2014). UG Jurnal, 11(3)

Faradila Yuka , M. Rizal Yahya, (2016). Pengaruh opini audit, financial distress, dan pertumbuhan perusahaan klien terhadap auditor switching (studi pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) ,1(1), 81-100

Sinarwati, Ni Kadek. (2010). Mengapa Perusahaan Manufaktur yang Terdaftar di BEI Melakukan Pergantian Kantor Akuntan Publik?. Jurnal Universitas Jenderal Soedirman Purwokerto.

Arens et. al. (2012). Auditing and Assurance Services: An Intregrated Approach. Fourteen Edition : Prentice Hall.

Wolk, H. I, and Michael G. Tearney, (2018). Accounting Theory: A Conceptual and Institusional Approach 4 th ed. Ohio, South-Western College Publishing

Lesmana, Kevin & Ratnawati Kurnia. (2016). Analisis Pengaruh Pergantian Manajemn, Opini Audit Tahun Sebelumnya, Financial Distress, Ukuran KAP, dan Ukuran Perusahaan Klien Terhadap Voluntary Auditor Switching. (Studi Pada Perusahaan Manufaktur di BEI Periode 2012-2014. Jurnal Ultima Accounting, 8(1)

Utami, Suci Rismanda. (2013). Pengaruh Opini Audit, Ukuran KAP, Ukuran Perusahaan Klien, dan Financial Distress Terhadap Auditor Switching. (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2008-2012). Skripsi. Fakultas Ekonomi dan Bisnis Universitas Hasanuddin, Makassar.

Haruman, Dimas Putra. (2016). Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching di Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014). Skripsi. Fakultas Ekonomi dan Ilmu Sosial, Universitas Bakrie, Jakarta.

Pratitis, Yanwar. (2012). Auditor Switching: Analisis Berdasar Ukuran KAP, Ukuran Klien, dan Financial Distress. Acccounting Analysis Journal, 1(1)

Published

2020-03-21

Issue

Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

 

<a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.