Analisis Pengaruh Karakteristik Audit dan Karakteristik Perusahaan Terhadap Pergantian Kantor Akuntan Publik pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Christianti, Jessy (2020) Analisis Pengaruh Karakteristik Audit dan Karakteristik Perusahaan Terhadap Pergantian Kantor Akuntan Publik pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Studi ini bertujuan untuk mengkaji pengaruh dari karakteristik audit dan karakteristik perusahaan terhadap pergantian Kantor Akuntan Publik di Indonesia. Pergantian KAP diukur dengan dummy variable; nilai 1 apabila perusahaan melakukan pergantian KAP, nilai 0 jika perusahaan tidak melakukan pergantian KAP. Karakteristik audit terdiri atas opini audit, keterlambatan audit, dan reputasi KAP. Karakteristik perusahaan terdiri atas ukuran perusahaan, kesulitan keuangan, pergantian manajemen, pertumbuhan perusahaan, dan kompleksitas perusahaan. Data yang dikaji dalam studi ini terdiri atas laporan tahunan perusahaan yang tercatat pada Bursa Efek Indonesia (www.idx.co.id) pada tahun 2014 sampai dengan 2018. Sampel diambil dengan memanfaatkan metode purposive sampling dan yang terpilih sebanyak 439 perusahaan (2.131 data). Hasil dari studi menyatakan bahwa opini audit dan reputasi KAP memiliki pengaruh signifikan dan positif terhadap pergantian KAP, sedangkan pergantian manajemen mempunyai pengaruh secara negatif pada pergantian Kantor Akuntan Publik. Variabel lainnya yaitu keterlambatan audit, ukuran perusahaan, kesulitan keuangan, pertumbuhan perusahaan, dan kompleksitas perusahaan terbukti tidak memiliki pengaruh secara signifikan terhadap pergantian KAP. ********************************************************************** This study is purposed to research the effect of audit characteristics and client’s company characteristics to public accountant firm change in Indonesia. Public accountant firm change is measured by dummy variable; with value 1 if the company switches the public accountant firm, value 0 if there is no public accountant firm switching in the company. Audit characteristics are comprised of audit opinion, audit delay and public accountant firm reputation. Client’s company characteristics consisted of firm size, financial distress, management turnover, firm growth, and firm complexity. This study uses data collected from the listed companies at the Indonesia Stock Exchange (www.idx.co.id) in the form of an annual report from 2014 to 2018. The samples are taken by making use of purposive sampling method and 439 firms (2,131 data) were selected. Results from the study revealed that audit opinion and public accountant firm reputation have a significant positive effect on public accountant firm change, while management turnover is significantly negative related to public accountant firm change. Other variables such as audit delay, firm size, financial distress, firm growth, and firm complexity are proven to have no significant relationship with public accountant firm change.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 21
Uncontrolled Keywords: public accountant firm switching, public accountant firm rotation, public accountant firm change
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 06:49
Last Modified: 02 Oct 2020 02:33
URI: http://repository.uib.ac.id/id/eprint/2106

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