Pengaruh Kesulitan Keuangan, Pergantian Dewan Komisaris, Opiniaudit, Reputasi Auditor, Audit Tenure, Biaya Audit terhadap Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2014

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor, audit tenure, biaya audit terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2011 hingga 2014. Populasi penelitian ini sebanyak 142 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 39 perusahaan sampel untuk 4 tahun pengamatan (2011-2014) dengan 156 unit analisis. Jenis data yang digunakan oleh peneliti adalah data sekunder. Data penelitian ini diperoleh dari laporan tahunan yang telah diaudit dan yang diunduh dari website BEI yaitu www.idx.co.id.Pengolahan data dilakukan dengan program bantuan program SPSS 22 dengan teknik analisis data metode regresi logistik. Hasil penelitian ini menunjukkan bahwa secara parsial audit tenure berpengaruh secara signifikan terhadap auditor switching, sedangkan kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor dan biaya audit tidak berpengaruh secara signifikan terhadap auditor switching. Secara simultan, hasil penelitian menunjukkan bahwa kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor, audit tenure dan biaya audit berpengaruh secara signifikan terhadap auditor switching.   This study aimed to analyze the influence of financial difficulties, board of commissioner turnover, audit opinion, auditor reputation, audit tenure, audit expense on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange between 2011 and 2014. The population of this study was 142 Manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling method; 39 sample companies were obtained for 4 years of observation (2011-2014) with 156 units of analysis. The type of data used by researchers was secondary data. The research data was obtained from audited annual reports and downloaded from the IDX website, www.idx.co.id. Data processing was carried out with the SPSS 22 assistance program with data analysis techniques in logistic regression methods. The results of this study indicated that partially audit tenure had a significant effect on auditor switching, while financial difficulties, commissioner turnover, audit opinion, auditor reputation, and audit expense did not significantly influence the auditor switching. Simultaneously, the results of the study showed that financial difficulties, board of commissioners change, audit opinion, auditor reputation, audit tenure and audit costs significantly influenced the auditor switching.