An Influence Of Management Change For Auditor Switching With Financial Distress As Moderating Variable
Abstract
The purpose of this study was to examine the effect of management change on auditor switching with financial difficulties as a moderating variable.This study uses a sample of basic industrial companies and chemicals listed on the Indonesia Stock Exchange during the 2011-2015 period. The number of basic and chemical industrial companies sampled in this study were 16 companies with 5 years of observation. Based on the purposive sampling method, the total sample of this study was 80 financial reports. Hypothesis testing in this study uses logistic regression analysis because the independent variable is a combination of metric and non-metric (nominal).The results of this study indicate that management change has no significant effect on auditor switching and financial difficulties moderate the effect of management change on auditor switching.
Keywords: Auditor Switching; Management Change; and Financial Distress.
References
Abdul Kadim, K., & Nardi Sunardi, S. (2018). Determinant Of Company’s Likuidity And It's Implications On Financial’s Performance Of Ritail Trade Company’s In Indonesia At The Period Of 2008–2017. Global and Stockhastic Analysis, 5(7), 235-247.
Abdul Kadim, K., & Nardi, S. (2018). Eviews Analysis: Determinant Of Leverage And Company’s Performance. Global and Stochastic Analysis (GSA), 5(7), 249-260.
Agoes, Sukrisno. “Auditing (PemeriksaanAkuntansi) oleh Kantor AkuntanPublikâ€, EdisiKetigaCetakanKelima, LembagaPenerbitFakultasEkonomiUniversitas Indonesia, Jakarta, 2009.
Arens Alvin A, Ranjal J, Elder, dan Mark S. Beasley, “auditing and Assurance Services An Integrated Approachâ€, 13th edition, Pearson Education Inc, Upper Saddle River, New Jersey, 2010.
Boyton, William C., Roymon N. Johnson, dan Walter G. Kell. “modern auditingâ€. EdisiKetujuh, Erlangga, Jakarta, 2008.
DamayantiShulamite, Sudarma Made, “Faktor-faktor yang Mempengaruhi Perusahaan Berpindah Kantor AKuntanPublikâ€, SimposiumNasionalAkuntansi XI, Pontianak 2008.
Diaz, Marsela “analisisReaksiPasarterhadapPengumumanPergantian Kantor AkuntanPublikâ€.JurnalSimposiumNasionalAkuntansi XII, Palembang, 2009.
Dyatmiko, R. (2019). Dampak Fundamental Dan Risiko Sistematik Terhadap Harga Saham Perbankan Indonesia. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 2(4), 441-450.
Fachrudin, KhamniaAmalia. “Faktor-faktor yang MeningkatkanPeluang Survive Perusahaan KesulitanKeuangan “.JurnalManajemenBisnisVol 1, Nomor 1, Hal. 1-9, 2008.
Giri, EfraimFerdinan. “pengaruhTenurAkuntansiPublik (KAP) danReputasi KAP terhadapKualitas Audit: KasusRotasiWajib Auditor di Indonesiaâ€. JurnalSimposiumNasionalAkuntansi XIII, Purwokerto, 2010: hal. 1-26.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
IkatanAkuntansi Indonesia. “StandarProfesionalAkuntanPublikâ€. Jakarta: SalembaEmpat. 2001.
Indriantoro, NurdanBambangSupomo. “MetodologiPenelitianBisnisâ€.EdisiPertama, CetakanKetiga, BPFE Yogyakarta, Maret 2009.
InstitutAkuntansiPublik Indonesia. “StandarProfesiAkuntanPublikâ€. Jakarta, InstitutAkuntanPublik Indonesia (IAPI), 2010.
Irawati, Susanti. “Auditingâ€. Bandung: GramediaPustaka. 2008.
Ismail, Shahnaz, HusonJoherAliahmed, Annuar Md. Nassir, dan M. Ali Abdul Hamid. “Why Malaysia Second Board Companies Switch Auditers: Evidence of Bursa Malaysiaâ€. Internasional Research Journal of Finance Economics, Issue 13, 2008.
Jayanti, Ni Made Anggundan Ni Luh Sari Widhiyani.“Financial Distress DalamMemoderasiPengaruh Auditor Switching Pada Audit Qualityâ€.FakultasEkonomidanBisnis, UniversitasUdayana, Bali. 2014
Jensen, Michael C danMeckling W.H. “Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structurâ€. Journal of Financial Economics, Issue 13, 2008.
Kadim, A., Sunardi, N., & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy. Accounting, 6(5), 859-870.
Kadir, M.N. “Faktor-faktor yang Mempengaruhi Perusahaan Berpindah KAPâ€. TesisFakultasEkonomiUniversitasGajaMada, Yogyakarta, 1994.
keputusanMentriKeuanganRepublik Indonesia Nomor 423 Tahun 2002 tentangJasaAkuntanPublik.
Mardiyah, A.A. “PengaruhFaktorKliendanFaktor Auditing terhadap Auditor Changes: SebuahPendekatandengan Model Kontijensi RAP (Recursive Model Algorithm)†Media RisetAkuntansi, Auditing danInformasi, Vol 3, No. 2, PP. 133-154, 2002.
Mariani, Ni Putu, danKomangAyuKrisnadewi. “PengaruhKondisiKeuangan, Pertumbuhan Perusahaan, danReputasi Auditor padaPengungkapanOpini Audit Going Concernâ€.FakultasEkonomiUniversitasUdayana, Denpasar, 2012.
Nasset Abu Thahir Abdul, Emilin Abdul Whid, SharifahNazatulFaiza Syed Mustapha Nazri, dan Mohammad Hudaib, “Auditot-Clinet Relationship: The Case of Audit Tenure and Auditor Switching in Malaysiaâ€, Managerial Auditing Journal. Vol 21 No.7, pg 724-737,2006.
Oktopania, Suciati. “Faktor-faktor yang Memengaruhi Perusahaan MelakukanPergantian Kantor AkuntanPublikâ€.Universitas Riau, Pekanbaru, 2013.
PeraturanMentriKeuanganNomor 17 Tahun 2008 tentangJasaAkuntanPublik.
Porter, B. Simon, J. and Hatherly, D. “Principle of External Auditingâ€.Wiley, Chichester, 2003.
Putri, W. C. (2019). The Effect of Good Corporate Governance, Firm Size and Financial Leverage on Income Smoothing and Its Implication on Stock Return. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 2(1), 91-100.
Rahayu, Santi. “ModerasiReputasiTerhadapFaktor-Faktor yang Mempengaruhi Auditor Switchingâ€.Tesis Magister AkuntansiUniversitasEsaUnggul, Jakarta, 2012.
Romadhina, A. P. (2020). PengantarIlmuEkonomiMikro Dan Makro.
Sahara, L. I. (2018). The Analysis of Financial Performance Using Economic Value Added (Eva) and Market Value Added (Mva) Methods and Its Influence on Stock Return of Transportation Company Listed in Indonesia Stock Exchange. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 1(3), 301-310.
Setyorini, TheresiaNikendanAloysiaYantiArdiati. “PengaruhPotensiKebangkrutan Perusahaan TerhadapPergantian Auditorâ€, JurnalKinerja, Volume 10, No. 1, 2006: hal 76-87.
Sinarwati, Ni Kadek. “Megapa Perusahaan Manufaktur yang Terdaftar di BEI MelakukanPergantian Kantor AkuntanPublikâ€.SimposiumNasionalAkuntansi XIII, Purwokerto, 2010.
Sugiono, “MetodePenelitianKuantitatifKualitatifdan R&Dâ€.Alfabeta,Bandung,2010.
Sugiyanto, S., &Andianto, A. (2020). The Audit Delay, Fee Audit Anf Audit Tenure To Switching Auditor. Proceedings UniversitasPamulang, 1(1).
Sujarwo, M. (2019). Pengaruh Audit Delay, Reputasi dan Kompleksitas Operasi terhadap Timeliness Pelaporan Keuangan Perusahaan Pertambangan Tahun 2012-2016. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 2(3), 331-340.
Sunardi, N. (2019, January). Relevansi Struktur Kepemilikan Tentang Profitabilitas Dan Nilai Perusahaan (Studi pada Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2017). In Proceedings (Vol. 1, No. 1).
Sunardi, N., & Permana, R. D. I. (2019). Faktor-Faktor Yang Mempengaruhi Harga Saham Dan Dampaknya Pada Nilai Perusahaan (Studi Kasus pada Perusahaan Sub Sektor Pertambangan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). JIMF (Jurnal Ilmiah Manajemen Forkamma), 2(2).
Trisnawati, Estralitadan Susan.“Faktor-faktor yang Mempengaruhi Perusahaan Melakukan Auditor Switchingâ€.JurnalBisnisdanAkuntansi, Volume 13, No. 2, 2011.
Undang-Undang No. 5 Tahun 2011 tentangAkuntansiPublik.
Vidyanata, Andes. “PengaruhPergantianManajemen, Reputasi KAP, Fee Audit, KesulitanKeuangan, danPeluangUntukMemanipulasi Income Terhadap Auditor Switchingâ€. FakultasEkonomidanBisnisUniversitas Islam NegeriSyarifHidayatullah, Jakarta, 2014.
Wahyuningsih, Nurdan I KetutSuryanawa.“AnalisisPengaruhOpini Audit Going Concern danPergantianManajemenpada Auditor Switchingâ€.UniversitasUdayana, 2012.
Wijaya, R.M Aloysius Pangky. “Faktor-faktor yang MempengaruhiPergantian Auditor olehklienâ€.JurnalAkuntansi, hal 1-25, 2013.
Wijayani, EviDwidan Indira Januarti. “AnalisisFaktor yang Mempengaruhi Perusahaan di Indonesia Melakukan Auditor Switchingâ€.JurnalSimposiumNasionalAkuntansi XIV, Aceh, 2011.
Yanuar, Y. (2018). Pengaruh Rasio Likuiditas, Leverage Keuangan, Operating Income, dan Efektivitas Komite Audit terhadap Financial Distress. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 1(4), 471-480.
Zaden, PeymanImandan Ali Roohi. â€Studying The Reasons of Auditor Change in Accepted Companies in Tehran Stock Exchangeâ€. World Applied Sciences Journal 9 (7): 734-739, 2010.
Yanti, L. (2021). Analisis Kinerja Pegawai Berdasarkan Aspek Kepribadian Diri. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 27-33.
Juliati, F. (2021). The Influence Of Organizational Culture, Work Ethos And Work Discipline On Employee Performance. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 34-39.
Agustine, C. (2021). ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS, DAN RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SURYA TOTO INDONESIA TBK PERIODE 2010-2018. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(2), 68-76.
Baeli, J. (2021). Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(3), 87-94.
Majid, I. K. (2021). Governance-Based Library Management, More Effective and Efficient. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 68-76.
Karim, I. N. (2021). CORRELATION ANALYSIS: Are Religious Scavengers More Motivated?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 59-67.
Ulfah, M. (2021). Building Teacher Performance Based Islam Religious Values. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 9-17.
Mukminat, S. S. (2021). Realitas Kinerja Dosen, Apa Dampaknya?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 1-8.
Iswardani, W. (2021). Hydroponic Vegetable Production Planning at Plantation Parung Farm Bogor. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 8-15.
Indra, W. (2021). Detection of Gen C/EBPα Encodes the Meat Quality. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 24-32.
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
