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<http://digilib.unila.ac.id/id/eprint/82583> <http://purl.org/dc/terms/title> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://purl.org/ontology/bibo/abstract> "Penelitian ini berfokus pada determinan pergantian auditor secara sukarela di\r\nperusahaan Indonesia. Auditor independen memainkan peran penting dalam\r\nmemastikan keandalan laporan keuangan, terutama dalam mengatasi konflik\r\nkepentingan antara manajer dan pemegang saham. Berdasarkan teori keagenan,\r\nkebutuhan akan jasa audit muncul dari konflik ini dan risiko moral hazard akibat\r\nasimetri informasi. Pergantian auditor dapat terjadi karena berbagai alasan,\r\ntermasuk pergantian CEO, kondisi keuangan perusahaan, opini audit, fee audit, dan\r\nmanajemen laba. Studi ini mengkaji pengaruh faktor-faktor tersebut terhadap\r\npergantian auditor dengan menggunakan analisis regresi logistik. Penelitian ini\r\nmemberikan kontribusi teoritis dengan menguji berbagai teori seperti teori agensi,\r\nteori sinyal, dan teori upper echelon. Secara praktis, penelitian ini membantu\r\nperusahaan dan pemangku kepentingan memahami faktor-faktor yang\r\nmempengaruhi keputusan pergantian auditor, serta implikasi kebijakan yang\r\nrelevan dalam konteks peraturan di Indonesia. Penelitian ini juga mengidentifikasi\r\nbeberapa implikasi kebijakan penting. Salah satunya adalah perlunya pengaturan\r\nyang lebih ketat terkait pengungkapan alasan pergantian auditor, mengingat\r\npentingnya transparansi bagi para pemangku kepentingan. Hal ini sejalan dengan\r\nrekomendasi dari Securities and Exchange Commission (SEC) yang mewajibkan\r\npelaporan pergantian auditor independen, termasuk apakah pergantian tersebut\r\ndisebabkan oleh pemberhentian oleh perusahaan atau pengunduran diri oleh\r\nauditor. Secara keseluruhan, hasil penelitian ini menunjukkan bahwa faktor-faktor\r\nseperti pergantian CEO, kondisi keuangan perusahaan, opini audit, fee audit, dan\r\nmanajemen laba memiliki pengaruh signifikan terhadap keputusan pergantian\r\nauditor secara sukarela. Temuan ini memberikan wawasan bagi perusahaan,\r\nauditor, regulator, dan pemangku kepentingan lainnya dalam memahami dinamika\r\npergantian auditor serta meningkatkan praktik tata kelola perusahaan.\r\n\r\nKata Kunci: Pergantian Auditor, pergantian CEO, kondisi keuangan perusahaan,\r\n\r\nopini audit, fee audit, dan manajemen laba\r\n\r\nThis study focuses on the determinants of voluntary auditor changes in Indonesian\r\ncompanies. Independent auditors play a crucial role in ensuring the reliability of\r\nfinancial reports, especially in addressing conflicts of interest between managers\r\nand shareholders. Based on agency theory, the need for audit services arises from\r\nthese conflicts and the moral hazard risk due to information asymmetry. Auditor\r\nchanges can occur for various reasons, including CEO turnover, the company's\r\nfinancial condition, audit opinions, audit fees, and earnings management. This\r\nstudy examines the influence of these factors on auditor changes using logistic\r\nregression analysis. The research provides a theoretical contribution by testing\r\nvarious theories such as agency theory, signaling theory, and upper echelon theory.\r\nPractically, this study helps companies and stakeholders understand the factors\r\ninfluencing the decision to change auditors, as well as relevant policy implications\r\nin the context of Indonesian regulations. This research also identifies several\r\nimportant policy implications. One is the need for stricter regulations regarding the\r\ndisclosure of reasons for auditor changes, given the importance of transparency for\r\nstakeholders. This aligns with the recommendations of the Securities and Exchange\r\nCommission (SEC), which mandates the reporting of changes in independent\r\nauditors, including whether the change was due to dismissal by the company or\r\nresignation by the auditor. Overall, the results of this study indicate that factors such\r\nas CEO turnover, the company's financial condition, audit opinions, audit fees, and\r\nearnings management significantly influence the decision to voluntarily change\r\nauditors. These findings provide insights for companies, auditors, regulators, and\r\nother stakeholders in understanding the dynamics of auditor changes and improving\r\ncorporate governance practices.\r\n\r\nKeywords: Auditor Change, CEO Turnover, Company Financial Condition, Audit\r\n\r\nOpinion, Audit Fees, Earnings Management."^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://purl.org/dc/terms/date> "2024-05-10" .
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<http://digilib.unila.ac.id/id/document/2301260> <http://www.w3.org/2000/01/rdf-schema#label> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2301260> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/document/2301260> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/document/2301260> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2301261> .
<http://digilib.unila.ac.id/id/document/2301261> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2301261> <http://www.w3.org/2000/01/rdf-schema#label> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2301261> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/document/2301261> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/document/2301261> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2301262> .
<http://digilib.unila.ac.id/id/document/2301262> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2301262> <http://www.w3.org/2000/01/rdf-schema#label> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2301262> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/document/2301262> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/document/2301262> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2301263> .
<http://digilib.unila.ac.id/id/document/2301263> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2301263> <http://www.w3.org/2000/01/rdf-schema#label> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2301263> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/document/2301263> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/document/2301263> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2301136> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2301264> .
<http://digilib.unila.ac.id/id/document/2301264> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2301264> <http://www.w3.org/2000/01/rdf-schema#label> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2301264> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301264> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301264> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301264> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/82583/15/lightbox.jpg> .
<http://digilib.unila.ac.id/id/document/2301264> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/82583/15/lightbox.jpg> .
<http://digilib.unila.ac.id/82583/15/lightbox.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "lightbox.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2301265> .
<http://digilib.unila.ac.id/id/document/2301265> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2301265> <http://www.w3.org/2000/01/rdf-schema#label> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2301265> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301265> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301265> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301265> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/82583/16/preview.jpg> .
<http://digilib.unila.ac.id/id/document/2301265> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/82583/16/preview.jpg> .
<http://digilib.unila.ac.id/82583/16/preview.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "preview.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2301266> .
<http://digilib.unila.ac.id/id/document/2301266> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2301266> <http://www.w3.org/2000/01/rdf-schema#label> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2301266> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301266> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301266> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301266> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/82583/17/medium.jpg> .
<http://digilib.unila.ac.id/id/document/2301266> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/82583/17/medium.jpg> .
<http://digilib.unila.ac.id/82583/17/medium.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "medium.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/2301267> .
<http://digilib.unila.ac.id/id/document/2301267> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/2301267> <http://www.w3.org/2000/01/rdf-schema#label> "DETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/2301267> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301267> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301267> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/2301134> .
<http://digilib.unila.ac.id/id/document/2301267> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/82583/18/small.jpg> .
<http://digilib.unila.ac.id/id/document/2301267> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/82583/18/small.jpg> .
<http://digilib.unila.ac.id/82583/18/small.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "small.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/82583> <http://www.w3.org/2000/01/rdf-schema#seeAlso> <http://digilib.unila.ac.id/82583/> .
<http://digilib.unila.ac.id/82583/> <http://purl.org/dc/elements/1.1/title> "HTML Summary of #82583 \n\nDETERMINAN PERGANTIAN AUDITOR SECARA SUKARELA\n\n" .
<http://digilib.unila.ac.id/82583/> <http://purl.org/dc/elements/1.1/format> "text/html" .
<http://digilib.unila.ac.id/82583/> <http://xmlns.com/foaf/0.1/primaryTopic> <http://digilib.unila.ac.id/id/eprint/82583> .
<http://digilib.unila.ac.id/id/subject/330> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/330> <http://www.w3.org/2004/02/skos/core#prefLabel> "330 Ekonomi" .
<http://digilib.unila.ac.id/id/eprint/82583> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/330> .
<http://digilib.unila.ac.id/id/subject/370> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/370> <http://www.w3.org/2004/02/skos/core#prefLabel> "370 Pendidikan" .
<http://digilib.unila.ac.id/id/eprint/82583> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/370> .