Record Details

AUDITOR SWITCHING: FINANCIAL DISTRESS, MANAGEMENT CHANGES, KAP SIZE, SERTA GOING CONCERN OPINION PADA PERUSAHAN PROPERTY, REAL ESTATE, DAN BUILDING CONTRUCTION DI INDONESIA

Jurnal Pendidikan Nusantara

View Archive Info
 
 
Field Value
 
Title AUDITOR SWITCHING: FINANCIAL DISTRESS, MANAGEMENT CHANGES, KAP SIZE, SERTA GOING CONCERN OPINION PADA PERUSAHAN PROPERTY, REAL ESTATE, DAN BUILDING CONTRUCTION DI INDONESIA
AUDITOR SWITCHING: FINANCIAL DISTRESS, MANAGEMENT CHANGES, KAP SIZE, SERTA GOING CONCERN OPINION PADA PERUSAHAN PROPERTY, REAL ESTATE, DAN BUILDING CONTRUCTION DI INDONESIA
 
Creator Shinta Permata Sari
Amiyati, Amiyati
 
Subject auditor switching
financial distress
management changes
KAP size
going concern opinion
auditor switching
financial distress
management changes
KAP size
going concern opinion
 
Description Auditor switching atau pergantian auditor dapat bersifat mandatory maupun voluntary. Secara ideal perusahaan lebih baik melakukan auditor switching secara mandatory, namun di Indonesia masih banyak perusahaan yang melakukan auditor switching secara voluntary. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, management changes, KAP size, dan going concern opinion terhadap auditor switching. Pengumpulan data menggunakan purposive sampling terhadap perusahaan property, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai tahun 2020. Sebanyak 42 perusahaan property, real estate dan building contruction yang digunakan sebagai sampel perusahaan. Penelitian ini menggunakan analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa variabel independen yang mempengaruhi auditor switching adalah financial distress, KAP size, dan going concern opinion, sedangkan variabel independen lainnya yaitu management changes tidak berpengaruh terhadap auditor switching.
Auditor switching is categorized as mandatory and voluntary activities. The company does auditor switching as mandatory procedure, but in Indonesia there are still many companies that do auditor switching as voluntary procedure. This research aims to analyze the affect of financial distress, management changes, KAP size, and going concern opinion towards auditor switching. Data collection uses purposive sampling of property, real estate, and building construction  companies  listed  on  the Indonesia Stock Exchange  (BEI) from 2018 to 2020. 42 property, real estate and building contruction companies are used as samples of this study. The data analyze using logistic regression analysis to test hypotheses. The results of this study show that financial distress, KAP size, and going concern opinion affect auditor switching. Meanwhile, management changes has no effect on auditor switching.
 
Publisher STKIP NU Kabupaten Tegal
 
Date 2022-03-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/52
10.52796/jpnu.v2i2.52
 
Source Jurnal Pendidikan Nusantara; Vol. 2 No. 2 (2022); 82-91
Jurnal Pendidikan Nusantara; Vol 2 No 2 (2022); 82-91
2745-8342
 
Language eng
 
Relation http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/52/31
 
Rights Copyright (c) 2022 Jurnal Pendidikan Nusantara
https://creativecommons.org/licenses/by-nc-sa/4.0