Analisis Faktor-Faktor yang Mempengaruhi Pengunduran Diri Auditor Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Anggreini, Yuli (2012) Analisis Faktor-Faktor yang Mempengaruhi Pengunduran Diri Auditor Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

A resignation of an auditor could be affected by many thing and will effect something like an audit delay. In this study, the determinant of resignation auditor is being analyzed. This study aim to analyze whether audit report lag, going concern, modified audit opinion, tenure, audit fee, return on asset, loss, leverage, growth, discretionary accruals, and firm size can determined and have a significant influence on the auditor resignation. This study is a quantitative and fundamental research. This research uses purposive sampling method and logistic regression. This study use 472 firms listed in Indonesian Stock Exchange from 2006 until 2010. This study uses audit report lag, going concern, modified audit opinion, tenure, audit fee, return on asset, loss, leverage, growth, discretionary accruals, and firm size as the independent variable and auditor resignation as the dependent variable. This result of this study point that audit report lag, modified audit opinion, audit fee, return on asset, loss, growth, discretionary accruals, and firm size do not have a significant influence on resignation auditor. And tenure, going concern opinion and leverage have a significant influence on resignation auditor. Keywords: audit report lag, going concern, modified audit opinion, tenure, audit fee, return on asset, loss, leverage, growth, discretionary accruals, firm size, and auditor resignation

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