?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=DETERMINAN+PERGANTIAN+AUDITOR+SECARA+SUKARELA&rft.creator=DENNY+PUTRI%2C+HAPSARI&rft.subject=330+Ekonomi&rft.subject=370+Pendidikan&rft.description=Penelitian+ini+berfokus+pada+determinan+pergantian+auditor+secara+sukarela+di%0D%0Aperusahaan+Indonesia.+Auditor+independen+memainkan+peran+penting+dalam%0D%0Amemastikan+keandalan+laporan+keuangan%2C+terutama+dalam+mengatasi+konflik%0D%0Akepentingan+antara+manajer+dan+pemegang+saham.+Berdasarkan+teori+keagenan%2C%0D%0Akebutuhan+akan+jasa+audit+muncul+dari+konflik+ini+dan+risiko+moral+hazard+akibat%0D%0Aasimetri+informasi.+Pergantian+auditor+dapat+terjadi+karena+berbagai+alasan%2C%0D%0Atermasuk+pergantian+CEO%2C+kondisi+keuangan+perusahaan%2C+opini+audit%2C+fee+audit%2C+dan%0D%0Amanajemen+laba.+Studi+ini+mengkaji+pengaruh+faktor-faktor+tersebut+terhadap%0D%0Apergantian+auditor+dengan+menggunakan+analisis+regresi+logistik.+Penelitian+ini%0D%0Amemberikan+kontribusi+teoritis+dengan+menguji+berbagai+teori+seperti+teori+agensi%2C%0D%0Ateori+sinyal%2C+dan+teori+upper+echelon.+Secara+praktis%2C+penelitian+ini+membantu%0D%0Aperusahaan+dan+pemangku+kepentingan+memahami+faktor-faktor+yang%0D%0Amempengaruhi+keputusan+pergantian+auditor%2C+serta+implikasi+kebijakan+yang%0D%0Arelevan+dalam+konteks+peraturan+di+Indonesia.+Penelitian+ini+juga+mengidentifikasi%0D%0Abeberapa+implikasi+kebijakan+penting.+Salah+satunya+adalah+perlunya+pengaturan%0D%0Ayang+lebih+ketat+terkait+pengungkapan+alasan+pergantian+auditor%2C+mengingat%0D%0Apentingnya+transparansi+bagi+para+pemangku+kepentingan.+Hal+ini+sejalan+dengan%0D%0Arekomendasi+dari+Securities+and+Exchange+Commission+(SEC)+yang+mewajibkan%0D%0Apelaporan+pergantian+auditor+independen%2C+termasuk+apakah+pergantian+tersebut%0D%0Adisebabkan+oleh+pemberhentian+oleh+perusahaan+atau+pengunduran+diri+oleh%0D%0Aauditor.+Secara+keseluruhan%2C+hasil+penelitian+ini+menunjukkan+bahwa+faktor-faktor%0D%0Aseperti+pergantian+CEO%2C+kondisi+keuangan+perusahaan%2C+opini+audit%2C+fee+audit%2C+dan%0D%0Amanajemen+laba+memiliki+pengaruh+signifikan+terhadap+keputusan+pergantian%0D%0Aauditor+secara+sukarela.+Temuan+ini+memberikan+wawasan+bagi+perusahaan%2C%0D%0Aauditor%2C+regulator%2C+dan+pemangku+kepentingan+lainnya+dalam+memahami+dinamika%0D%0Apergantian+auditor+serta+meningkatkan+praktik+tata+kelola+perusahaan.%0D%0A%0D%0AKata+Kunci%3A+Pergantian+Auditor%2C+pergantian+CEO%2C+kondisi+keuangan+perusahaan%2C%0D%0A%0D%0Aopini+audit%2C+fee+audit%2C+dan+manajemen+laba%0D%0A%0D%0AThis+study+focuses+on+the+determinants+of+voluntary+auditor+changes+in+Indonesian%0D%0Acompanies.+Independent+auditors+play+a+crucial+role+in+ensuring+the+reliability+of%0D%0Afinancial+reports%2C+especially+in+addressing+conflicts+of+interest+between+managers%0D%0Aand+shareholders.+Based+on+agency+theory%2C+the+need+for+audit+services+arises+from%0D%0Athese+conflicts+and+the+moral+hazard+risk+due+to+information+asymmetry.+Auditor%0D%0Achanges+can+occur+for+various+reasons%2C+including+CEO+turnover%2C+the+company's%0D%0Afinancial+condition%2C+audit+opinions%2C+audit+fees%2C+and+earnings+management.+This%0D%0Astudy+examines+the+influence+of+these+factors+on+auditor+changes+using+logistic%0D%0Aregression+analysis.+The+research+provides+a+theoretical+contribution+by+testing%0D%0Avarious+theories+such+as+agency+theory%2C+signaling+theory%2C+and+upper+echelon+theory.%0D%0APractically%2C+this+study+helps+companies+and+stakeholders+understand+the+factors%0D%0Ainfluencing+the+decision+to+change+auditors%2C+as+well+as+relevant+policy+implications%0D%0Ain+the+context+of+Indonesian+regulations.+This+research+also+identifies+several%0D%0Aimportant+policy+implications.+One+is+the+need+for+stricter+regulations+regarding+the%0D%0Adisclosure+of+reasons+for+auditor+changes%2C+given+the+importance+of+transparency+for%0D%0Astakeholders.+This+aligns+with+the+recommendations+of+the+Securities+and+Exchange%0D%0ACommission+(SEC)%2C+which+mandates+the+reporting+of+changes+in+independent%0D%0Aauditors%2C+including+whether+the+change+was+due+to+dismissal+by+the+company+or%0D%0Aresignation+by+the+auditor.+Overall%2C+the+results+of+this+study+indicate+that+factors+such%0D%0Aas+CEO+turnover%2C+the+company's+financial+condition%2C+audit+opinions%2C+audit+fees%2C+and%0D%0Aearnings+management+significantly+influence+the+decision+to+voluntarily+change%0D%0Aauditors.+These+findings+provide+insights+for+companies%2C+auditors%2C+regulators%2C+and%0D%0Aother+stakeholders+in+understanding+the+dynamics+of+auditor+changes+and+improving%0D%0Acorporate+governance+practices.%0D%0A%0D%0AKeywords%3A+Auditor+Change%2C+CEO+Turnover%2C+Company+Financial+Condition%2C+Audit%0D%0A%0D%0AOpinion%2C+Audit+Fees%2C+Earnings+Management.&rft.publisher=FAKULTAS+EKONOMI+BISNIS&rft.date=2024-05-10&rft.type=Disertasi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82583%2F1%2FABSTRAK%2520%25282%2529%2520-%2520UPT%2520Perpustakaan%2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