Fitriana Silva Dwiyanti, 7211416107 (2020) PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP TERJADINYA AUDITOR SWITCHING DENGAN DIMODERASI OLEH REPUTASI AUDITOR (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Under Graduates thesis, Universitas Negeri Semarang.

PDF (PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP TERJADINYA AUDITOR SWITCHING DENGAN DIMODERASI OLEH REPUTASI AUDITOR (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)) - Published Version Restricted to Repository staff only Download (1MB) | Request a copy

Abstract

Auditor switching is an action taken by a company to replace the auditor and the Public Accounting Firm (KAP) which is given the task of conducting an audit of its financial statements. PP No. 20 of 2015 concerning the Practice of Public Accountants has not limited the KAP engagement to a company, but there are still companies that replace their KAP. This study aims to examine the effect of company size and audit opinion on auditor switching with KAP turnover indicators and add auditor's reputation as a moderating variable. The population of this research is 39 mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample selection is done using a purposive sample method and produces 132 analysis units from 33 issuers, but there are 7 outlier data so that 125 analysis units are processed. Hypothesis testing is performed using logistic regression tests and absolute difference test for moderation with IBM SPSS 21 software. The results of this study indicate that company size has no effect on the occurrence of auditor switching, while audit opinion has a significant negative effect on auditor switching. The auditor's reputation strengthens the influence of company size on auditor switching, but the auditor's reputation is unable to strengthen the effect of audit opinion on auditor switching. The limitation of this study is that it has not yet distinguished the replacement of downgrade, and samegrade KAPs. In addition, the number of KAP changes in this study is still low, with only 10 samples compared to the total sample of 125 samples. The next researcher is expected to be able to complete the limitations and use more internal factors such as management change, earnings management, and financial distress and external factors such as audit fees, auditing report delay, and others. In addition, indicators for auditor change can be seen based on the auditor or public accountant.

Actions (login required)

View Item