Hardi, Eddo Anthony (2018) Analisis Faktor-Faktor Yang Berpengaruh Terhadap Pergantian Kap Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Independensi merupakan bagi profesi audit. Beberapa kasus besar terjadi akibat kurangnya independensi auditor seperti WorldCom, Enron dan Xerox mendorong diterbitkannya regulasi untuk melakukan pergantian Kantor Akuntan Publik (auditor switching). Penelitian ini bertujuan untuk memperoleh bukti empiris terhadap faktor-faktor yang mempengaruhi pergantian auditor. Faktor-faktor yang digunakan antara lain opini going concern, reputasi perusahaan (perubahan ROA), ukuran KAP, kesulitan keuangan, pergantian manajemen, dan fee audit. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2011-2015. Pengumpulan sampel menggunakan purposive sampling terhadap 143 perusahaan manufaktur yang listing di BEI. Hasil penelitian mengungkapkan bahwa pergantian manajemen dan fee audit memiliki pengaruh signifikan terhadap pergantian KAP. Sedangkan opini going concern, reputasi perusahaan, ukuran KAP dan financial distress tidak berpengaruh terhadap pergantian KAP. Hasil penelitian ini diharapkan dapat memberikan penjelasan empiris terhadap faktor-faktor yang berpengaruh terhadap pergantian KAP dan menjadi masukan bagi KAP untuk meningkatkan kualitas pelayanannya tanpa mengorbankan independensi profesi auditor.
English Abstract
Independence is one of the main principles for auditors. A number of cases experienced by: WorldCom, Enron, and Xerox occured due to the auditors’ lack of independence which, in turn, triggered the issuance of auditor switching regulation. This research aims to collect empirical evidences on the factors affecting auditor switching, which include going concern opinion, company reputation (changes of ROA), auditor size, financial distress, management changes, and audit fee. The research samples are selected through purposive random sampling technique upon 143 manufacturing companies listed at the Indonesia Stock Exchange during the period of 2011-2015. The results of the analysis reveal that management changes and audit fee significantly influence auditor switching; ont the other hand, going concern opinion, company reputation, auditor size, and financila distress do noot affect the auditor switching. This study is expected to provide empirical clarification on the factors affecting auditor switching and reasonable feedback for auditors to improve service quality without neglecting their independence
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/383/051900843 |
| Uncontrolled Keywords: | audit, pergantian KAP, opini going concern, reputasi perusahaan, ukuran KAP, pergantian manajemen, fee audit, financial distress, Audit, Auditor switching, Going concern opinion, Company reputation, Auditor size, Management Changes, Audit fee, Financial distress |
| Subjects: | 300 Social sciences > 332 Financial economics > 332.6 Investment |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 16 Apr 2019 02:30 |
| Last Modified: | 20 Oct 2021 09:12 |
| URI: | http://repository.ub.ac.id/id/eprint/162866 |
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