Analisis Faktor Yang Memengaruhi Perusahaan Melakukan Pergantian Auditor

Hidayati, Ani (2024) Analisis Faktor Yang Memengaruhi Perusahaan Melakukan Pergantian Auditor. Skripsi.

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Abstract

Financial reports can show the company's position, so published financial reports must be audited in accordance with applicable regulations in order to be able to provide relevant and reliable information for users of financial reports. Due to the importance of the auditor's position, the auditor must comply with relevant ethical provisions, including independence provisions relating to the audit of financial statements. The phenomenon of changing auditors is an important issue in a company, including on the Indonesian stock exchange, changing auditors is a real form of conflict that occurs between the agent and the principal. Issues like this are widely discussed in agency theory. Change of auditor can be done due to regulations or voluntarily. This research method uses an associative approach with external or secondary data collection. The population in this study was 51 manufacturing companies for the 2019-2022 period, with a sampling technique of 45 companies. SPSS data analysis tool version 23.0. The research results show that audit opinion has a positive effect on auditor change, management change has a negative effect on auditor change, financial distress has a negative effect on auditor change, while client company size has a negative effect on auditor change.

Item Type: Article
Additional Information: Laporan keuangan dapat memperlihatkan posisi perusahaan, Sehingga laporan keuangan yang diterbitkan harus diaudit sesuai peraturan yang berlaku agar mampu memberikan informasi yang relevan dan dapat diandalkan bagi pengguna laporan keuangan. Karena pentingnya posisi auditor ini, maka auditor harus memenuhi ketentuan etika yang relevan, termasuk ketentuan independensi yang berkaitan dengan perkaitan audit atas laporan keuangan. Fenomena pergantian auditor sudah persoalan penting dalam sebuah perusahaan, tidak terkecuali di bursa efek indonesia, pergantian auditor merupakan bentuk nyata konflik yang terjadi antara agen dengan principalnya. Persoalan seperti ini banyak dibahas dalam teori keagenan atau agency theory. Pergantian auditor bisa dilakukan karena adanya peraturan maupun sukarela. Metode penelitian ini menggunakan pendekatan asosiatif dengan pengumpulan data eksternal atau sekunder. Populasi pada penelitian ini adalah 51 perushaan Manufaktur periode 2019-2022, dengan Teknik pengambilan sampel 45 perusahaan. Alat analisis data SPSS versi 23.0. Hasil penelitian menunjukkan bahwa opini audit berpengaruh positif terhadap pergantian auditor, pergantian manajemen berpengaruh negatif terhadap pergantian auditor, financial distress berpengaruh negatif terhadap pergantian auditor, sementara ukuran perusahaan klien berpengaruh negatif terhadap pergantian auditor.
Uncontrolled Keywords: Opini Audit, Pergantian Manajemen, Financial Distress, Ukuran Perusahaan Klien
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: Wisudawan S1
Date Deposited: 28 Feb 2024 02:26
Last Modified: 28 Feb 2024 02:26
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1800

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