@misc{eprints82583,
           month = {Mei},
           title = {DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA},
          author = {HAPSARI DENNY PUTRI},
       publisher = {FAKULTAS EKONOMI BISNIS},
            year = {2024},
             url = {http://digilib.unila.ac.id/82583/},
        abstract = {Penelitian ini berfokus pada determinan pergantian auditor secara sukarela di
perusahaan Indonesia. Auditor independen memainkan peran penting dalam
memastikan keandalan laporan keuangan, terutama dalam mengatasi konflik
kepentingan antara manajer dan pemegang saham. Berdasarkan teori keagenan,
kebutuhan akan jasa audit muncul dari konflik ini dan risiko moral hazard akibat
asimetri informasi. Pergantian auditor dapat terjadi karena berbagai alasan,
termasuk pergantian CEO, kondisi keuangan perusahaan, opini audit, fee audit, dan
manajemen laba. Studi ini mengkaji pengaruh faktor-faktor tersebut terhadap
pergantian auditor dengan menggunakan analisis regresi logistik. Penelitian ini
memberikan kontribusi teoritis dengan menguji berbagai teori seperti teori agensi,
teori sinyal, dan teori upper echelon. Secara praktis, penelitian ini membantu
perusahaan dan pemangku kepentingan memahami faktor-faktor yang
mempengaruhi keputusan pergantian auditor, serta implikasi kebijakan yang
relevan dalam konteks peraturan di Indonesia. Penelitian ini juga mengidentifikasi
beberapa implikasi kebijakan penting. Salah satunya adalah perlunya pengaturan
yang lebih ketat terkait pengungkapan alasan pergantian auditor, mengingat
pentingnya transparansi bagi para pemangku kepentingan. Hal ini sejalan dengan
rekomendasi dari Securities and Exchange Commission (SEC) yang mewajibkan
pelaporan pergantian auditor independen, termasuk apakah pergantian tersebut
disebabkan oleh pemberhentian oleh perusahaan atau pengunduran diri oleh
auditor. Secara keseluruhan, hasil penelitian ini menunjukkan bahwa faktor-faktor
seperti pergantian CEO, kondisi keuangan perusahaan, opini audit, fee audit, dan
manajemen laba memiliki pengaruh signifikan terhadap keputusan pergantian
auditor secara sukarela. Temuan ini memberikan wawasan bagi perusahaan,
auditor, regulator, dan pemangku kepentingan lainnya dalam memahami dinamika
pergantian auditor serta meningkatkan praktik tata kelola perusahaan.

Kata Kunci: Pergantian Auditor, pergantian CEO, kondisi keuangan perusahaan,

opini audit, fee audit, dan manajemen laba

This study focuses on the determinants of voluntary auditor changes in Indonesian
companies. Independent auditors play a crucial role in ensuring the reliability of
financial reports, especially in addressing conflicts of interest between managers
and shareholders. Based on agency theory, the need for audit services arises from
these conflicts and the moral hazard risk due to information asymmetry. Auditor
changes can occur for various reasons, including CEO turnover, the company's
financial condition, audit opinions, audit fees, and earnings management. This
study examines the influence of these factors on auditor changes using logistic
regression analysis. The research provides a theoretical contribution by testing
various theories such as agency theory, signaling theory, and upper echelon theory.
Practically, this study helps companies and stakeholders understand the factors
influencing the decision to change auditors, as well as relevant policy implications
in the context of Indonesian regulations. This research also identifies several
important policy implications. One is the need for stricter regulations regarding the
disclosure of reasons for auditor changes, given the importance of transparency for
stakeholders. This aligns with the recommendations of the Securities and Exchange
Commission (SEC), which mandates the reporting of changes in independent
auditors, including whether the change was due to dismissal by the company or
resignation by the auditor. Overall, the results of this study indicate that factors such
as CEO turnover, the company's financial condition, audit opinions, audit fees, and
earnings management significantly influence the decision to voluntarily change
auditors. These findings provide insights for companies, auditors, regulators, and
other stakeholders in understanding the dynamics of auditor changes and improving
corporate governance practices.

Keywords: Auditor Change, CEO Turnover, Company Financial Condition, Audit

Opinion, Audit Fees, Earnings Management.}
}