Sasmita, Aulia Yuninda and Prof. Dr. Made Sudarma, (2020) Analisis Pengaruh Audit Delay, Opini Audit, Reputasi Kantor Akuntan Publik, Dan Pergantian Manjemen Terhadap Voluntary Auditor Switching (Studi Empiris Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2018. Sarjana thesis, Universitas Brawijaya.
Abstract
Teori agensi menjelaskan bahwa prinsipal dan agen merupakan dua pelaku ekonomi yang bertentangan, sehingga seringkali terjadi konflik antara keduanya. Auditor hadir untuk menjadi penengah dalam memeriksa kesesuaian keadaan perusahaan dengan laporan keuangan terbitan manajemen. Maka dari itu auditor diharuskan untuk bersikap independen dan netral. Lamanya masa ikatan antara auditor dan klien dapat mengurangi independensi dari auditor, maka dari itu dikeluarkan peraturan untuk melakukan pergantian auditor. Pergantian auditor dapat dilakukan secara mandatory (wajib) atau voluntary (sukarela). Penelitian ini bertujuan untuk mengetahui apakah audit delay, opini audit, reputasi KAP dan pergantian manajemen memiliki pengaruh terhadap voluntary auditor switching pada perusahaan sektor agrikultur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Penelitian dilakukan menggunakan metode regresi logistik dengan aplikasi Statistical Package for the Social Sciences (SPSS). Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah perusahaan sampel terpilih adalah 16 perusahaan dari 19 perusahaan dengan periode pengamatan selama 5 tahun sehingga total sampel menjadi 80 sampel penelitian. Hasil penelitian menunjukkan bahwa variabel audit delay dan reputasi KAP memiliki pengaruh terhadap pergantian auditor, namun variabel opini audit dan pergantian manajemen tidak memiliki pengaruh terhadap auditor switching. Sedangkan secara simultan variabel audit delay, opini audit, reputasi KAP dan pergantian manajemen memiliki pengaruh terhadap pergantian auditor
English Abstract
Agency theory explains that principals and agents are two conflicting economic agents, so problems often occur between the two. The auditor is present to mediate in checking the suitability of the company's situation with the management's financial statements. Therefore, the auditor is required to be independent and neutral. The length of the contract period between the auditor and the client can reduce the independence of the auditor, therefore a regulation on the change of auditors is made. Change of auditors can be done mandatory or voluntary. This research aims to determine the effect of audit delay, auditor’s opinion, reputation of public accounting firm, and change in management against voluntary auditor switching on agriculture company that listed in Indonesia Stock Exchange on 2014-2018. This research uses logistic regression method with Statistical Package for the Social Sciences (SPSS) application. Sampling was done by purposive sampling method. The number of selected samples was 16 companies from 19 companies with a 5-year observation period so that the total sample became 80 research samples. The results showed that the variable audit delay and reputation of public accounting firm have effect on the auditor switching, but auditor’s opinion and management in change have no effect on the auditor switching. Meanwhile variable audit delay, auditor’s opinion, reputation of public accounting firm, and management in change simultaneously have effect on the auditor switching.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020553 |
| Uncontrolled Keywords: | Pergantian Auditor, Audit Delay, Opini Audit, Reputasi KAP, Pergantian Manajemen, Auditor Switching, Audit Delay, Auditor’s Opinion, Reputation of Public Accounting Firm, Management in Change |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 24 Jan 2023 06:37 |
| Last Modified: | 08 Oct 2024 02:03 |
| URI: | http://repository.ub.ac.id/id/eprint/196885 |
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