Pengaruh Pergantian Manajemen dan Financial Distress terhadap Auditor Switching

Authors

  • Tsusayya Aghnia Muthi’a
  • Harry Budiantoro

https://doi.org/10.33476/j.e.b.a.v4i2.1241

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pergantian Manajemen dan Financial Distress terhadap Auditor Switching. Beberapa penelitian terdahulu tentang Auditor Switching menunjukkan hasil yang berbeda-beda. Tujuan penelitian ini adalah untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi Auditor Switching di Indonesia. Penelitian ini menggunakan sampel peusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011-2015. Jumlah perusahaan real estate dan property yang dijadikan sampel penelitian ini adalah 13 perusahaan dengan pengamatan selama 5 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 65 laporan keuangan. Variabel penelitian yang digunakan adalah Pergantian Manajemen, Financial Distress dan Auditor Switching. Dengan menggunakan regresi logistik (logistic regression) dengan aplikasi program SPSS 24.0 Hasil penelitian adalah sebagai berikut: (1) Pergantian Manajemen berpengaruh terhadap Auditor Switching, (2) Financial Distress tidak berpengaruh terhadap Auditor Switching.

JEL Classification: G24

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Published

2020-03-04

Issue

Vol. 4 No. 2 (2019): Juli - Desember 2019

Section

Articles

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