Pengaruh opini going concern , pertumbuhan, financial distress, management change, dan ukuran perusahaan terhadap auditor switching yang dimoderasi oleh reputasi auditor.  

Oleh:

Rahayu, Santi ; Adhikara, M.F. Arrozi

Jenis: Article from Proceeding
Dalam koleksi: Call For Papers dan Seminar Nasional : Pengelolaan Industri Kreatif Sebagai Penunjang Stabilitas Sistem Keuangan, page B210.
Topik: Auditor Switching; Going Concern Opinion; Growth; Financial Distress; Management Change; Firm Size; Auditor Reputation
Fulltext: 210_PengaruhOpiniGC_TDL.pdf (158.74KB)

Isi artikel

The main issue of this research is that many companies do change auditors because the factor of management turnover, financial difficulties, the provision by the auditor's going concern opinion, and other factors. Change of auditor occurs either mandatory or voluntary. The research objective is to obtain empirical evidence of study that the auditor switching is influenced by factors are: going concern opinion, growth, financial distress, management changes, firm size and auditor reputation. Research design is hypothesis testing with causalitas. Dimension of time is one shot study. Type of Data is secondary. The sampling technique is purposive sampling. The unit of analysis is company in manufacturing industries. Analysis of data used Logit Regression with SPSS program. The research is partially shown to be significantly affecting the auditor switching is a going concern opinion and change management. The results showed the simultaneous fit all six variables proved significant. While that is significant is the growth, firm size, financial distress and auditor reputation. Reputation auditors also failed to be a moderating variable. The study findings that the reputation of the auditor failed to moderate the independent variable on the dependent because management does not see the reputation of KAP only big four and non big four KAP considered alone but all good because they have the same audit standards so that quality is the same. Suggestion of this research is that subsequent research can find variables other than affiliates KAP big four and non big four to assess the auditor's reputation.

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