Suryo Suharyo, 0811031054 (2015) PENGARUH OPINI GOING CONCERN, PERGANTIAN MANAJEMEN, REPUTASI AUDITOR DAN FINANCIAL DISTRESS TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
Isu-isu mengenai pergantian KAP telah banyak diteliti oleh para peneliti, akademisi, dan praktisi di negara-negara maju. AICPA (American Institute of Certified Public Accountant) menyepakati bahwa fenomena pergantian auditor merupakan masalah utama yang dihadapi oleh CPA. Di Indonesia, isu ini cukup mendapat perhatian terutama bagi pemerintah dan badan regulator seperti lembaga legislatif. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perusahaan-perusahaan di Indonesia untuk melakukan auditor switching. Variabel yang digunakan dalam penelitian ini adalah opini going concern , pergantian manajemen, reputasi auditor, dan financial distress dan auditor switching. Saya mengumpulkan data dari ICMD dengan menggunakan purposive sampling. Penelitian ini menggunakan data laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2008-2012. Berdasarkan metode purposive sampling, total penelitian sampel adalah 100 perusahaan. Hipotesis dalam penelitian ini diuji dengan regresi logistic Hasil penelitian ini menunjukkan bahwa disimpulkan hipotesis pertama opini going concern tidak berpengaruh signifikan. Hipotesis kedua disimpulkan pergantian manajemen tidak berpengaruh signifikan. Hipotesis ketiga menyimpulkan reputasi auditor berpengaruh signifikan terhadap auditor switching. Hipotesis keempat dihasilkan financial distress tidak berpengaruh secara signifikan. Kata Kunci: opini going concern, pergantian manajemen, reputasi auditor, financial distress, pergantian kantor akuntan publik. Issues regarding the change of KAP has been widely studied by researchers, academics, and practitioners in developed countries. AICPA (American Institute of Certified Public Accountant) agreed that the phenomenon of change of auditors is a major problem faced by the CPA. In Indonesia, this issue enough attention, especially for government and regulatory agencies such as the legislature. The objective of this study is to investigate the effect of going concern opinion, management changes, auditor reputation and financial distress on auditor changes. I collect the data from ICMD with employing purposive sampling. This research uses financial statements data of companies listed in Bursa Efek Indonesia (BEI) from year 2008-2012. Based on method purposive sampling, research sample total is 100 companies. Hypothesis in this research are tested by logistics regression The results show that going concern opinion is insignificant for auditor changes, management changes significant to auditor changes, auditor reputation is not significant to auditor changes and financial distress is significant to auditor changes. This study concludes that going concern opinion and auditor reputation are insignificant on the auditor changes but management changes and financial distress are significant on the auditor changes. Keywords : Going concern opinion, management changes, auditor reputation, financial distress and auditor changes.
| Item Type: | Other |
|---|---|
| Subjects: | H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting H Ilmu Sosial = Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 4561136 . Digilib |
| Date Deposited: | 17 Apr 2015 04:02 |
| Last Modified: | 17 Apr 2015 04:02 |
| URI: | http://digilib.unila.ac.id/id/eprint/8471 |
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