Analisis Pengaruh Karakteristik Perusahaan, Karakteristik Audit, dan Keterlambatan Audit Terhadap Pergantian Auditor

Wen, Victoria Huang (2020) Analisis Pengaruh Karakteristik Perusahaan, Karakteristik Audit, dan Keterlambatan Audit Terhadap Pergantian Auditor. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dimaksudkan untuk menguji faktor-faktor yang menyebabkan pergantian auditor di bawah perusahaan yang terdaftar di Bursa Efek Indonesia. Dimulai dengan menggunakan, pertumbuhan perusahaan, ukuran perusahaan klien, perubahan dalam manajemen, leverage, kompleksitas perusahaan, ukuran perusahaan auditor, opini audit, dan keterlambatan audit diterapkan sebagai variabel untuk mengukur pergantian auditor. Penelitian ini meneliti 428 perusahaan yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2013 hingga 2018 sebagai sampel. Perusahaan-perusahaan ini dipilih menggunakan metode purposive sampling. Penelitian ini dilaksanakan dengan memanfaatkan data sekunder, yaitu laporan keuangan dari masing-masing perusahaan yang diterbitkan di Bursa Efek Indonesia. Proses analisis data dilakukan melalui pemanfaatan uji regresi logistik. Hasil analisis menyatakan bahwa opini audit memiliki efek positif yang signifikan terhadap pergantian auditor. Sebaliknya, hubungan negatif ditunjukkan pada hubungan antara variabel kompleksitas perusahaan dan ukuran perusahaan auditor dengan pergantian auditor. Selain itu, variabel lain seperti pertumbuhan perusahaan, ukuran perusahaan klien, perubahan manajemen, leverage, dan keterlambatan audit tidak secara substansial memengaruhi pergantian auditor. ********************************************************************** This study was intended to examine factors that induce the replacement of auditors under companies listed on the Indonesian Stock Exchange. To begin with, company’s growth, client’s firm size, changes in management, leverage, company’s complexity, auditor’s firm size, audit opinions, and audit delays were all applied as variables to measure auditors’ turnover. This research studied on 428 companies listed on the Indonesia Stock Exchange starting from the year of 2013 until 2018 as samples. These companies were selected using the purposive sampling method. In fact, this study is further supported by the usage of secondary data, namely financial statements from each company published on the Indonesia Stock Exchange. Data processing was performed through the utilization of logistic regression tests. The analysis’ outcome expresses that audit opinion has significant positive effect on auditor switching. Contrarily, notable negative relationship was shown between both company’s complexity and auditor’s firm size with the change of auditors. Furthermore, other variables such as company growth, client firm size, management changes, leverage, and audit delays do not substantially influence auditor switching.

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