Artykuły w czasopismach na temat „Auditor switching”
Kliknij ten link, aby zobaczyć inne rodzaje publikacji na ten temat: Auditor switching.
Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych
Sprawdź 50 najlepszych artykułów w czasopismach naukowych na temat „Auditor switching”.
Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.
Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.
Przeglądaj artykuły w czasopismach z różnych dziedzin i twórz odpowiednie bibliografie.
1
MohammadRezaei, Fakhroddin, i Norman Mohd-Saleh. "Auditor switching and audit fee discounting: the Iranian experience". Asian Review of Accounting 25, nr 3 (11.09.2017): 335–60. http://dx.doi.org/10.1108/ara-06-2016-0070.
Pełny tekst źródłaStreszczenie:
Purpose The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following audit market liberalization in 2001 has resulted in a rapid increase in auditor switching and reduces the relative bargaining power of auditors compared to the clients. It is expected that auditor switching results in fee discounting because the relative bargaining power of an auditor (client) is likely to be at the minimum (maximum) point during the initial period of engagement. Since the increased bargaining power of a client in initial year seems to be different in the case of different type of auditor switching (from a state auditor to a private and from a private auditor to another), the magnitude of fee discounting is expected to be different. Design/methodology/approach The objective is tested using a sample of 1,022 firm-year observations between 2001 and 2010. This study applies the multivariate regression model using the first difference specification of audit fee as a dependent variable. Findings Multivariate analysis reveals that auditor switching results in 14 percent of fee discounting. In addition, the results show that 18 and 13 percent of fees discounting during the initial year of engagement arise from cases of auditor switching involving a change from state auditors to private auditors, and a change from one private auditor to another, respectively. The findings support bargaining power view explanation in relation to audit fees discounting in initial year engagement. Originality/value This study is the first to examine the impact of auditor switching (and analyzed different types of auditor switching) on audit fee discounting using the bargaining power view.
2
Supriyanto, Supriyanto, i Heni Rachmawati. "Analisis Pengaruh Karakteristik Audit, Karakteristik Perusahaan, dan Proporsi Komisaris Independen terhadap Pertukaran Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia". Global Financial Accounting Journal 5, nr 2 (31.10.2021): 50. http://dx.doi.org/10.37253/gfa.v5i2.6043.
Pełny tekst źródłaStreszczenie:
Auditor switching occurs when the old Public Accounting Firm (PAF) is replaced with a new PAF. This study is aim to analyze the factors that effect auditor switching to happen. Purposive sampling method was used in this study to to obtain the sample and sourced from the companies’ annual reports listed on the Indonesia Stock Exchange from 2015 to 2019. The test used binary logistic regression and was processed using the SPSS version 21 program. The results of data analysis indicate that financial distress, auditor reputation and opinion auditors have a significant and positive impact on auditor switching. Profitability has a significant and negative impact on auditor switching. Changes in management and the proportion of independent commissioners have no significant impact on auditor switching.
3
Fenny, Fenny, Rasinta Ria Ginting i Enda Noviyanti Simorangkir. "The The Influence of Management Change, Audit Opinion, and Audit Fee on Auditor Switching with Financial Distress as a Moderating Variable in Property and Real Estate Companies Listed on the Indonesia Stock Exchange". International Journal of Social Science Research and Review 5, nr 9 (9.09.2022): 47–61. http://dx.doi.org/10.47814/ijssrr.v5i9.426.
Pełny tekst źródłaStreszczenie:
Every company, especially those that are growing, needs a lot of support from investors. Investors will think of injecting funds when the company has high profits and low bankruptcy risk. Therefore, large companies choose to use KAP services when auditing financial statements. Auditor Switching is the change of auditors by the company or the auditors themselves, and the purpose is to maintain auditor independence. This study was conducted to determine the influence of Management Change, Audit Opinion, and Audit Fee on Auditor Switching with Financial Distress as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange from 2019-2021. The sample was taken using purposive sampling, where the population was 62 companies, and after deducting the research criteria, the research sample consisted of 32 companies, so that in 3 years there were 96 companies. Statistical test using Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach. The results of the study simultaneously show that Management Change, Audit Opinion and Audit Fee affect Auditor Switching. Partially, the Path coefficient shows that the Management Change and Audit Opinion has a positive and significant influence on Auditor Switching. Audit Fee has a negative and significant influence on Auditor Switching. While Financial Distress is not able to moderate the influence of Management Change and Audit Opinion on Auditor Switching, Financial Distress can moderate the influence of Audit Fees on Auditor Switching.
4
Kuo, Li-Chun, Chan-Jane Lin i Hsiao-Lun Lin. "Auditor switch decisions under forced auditor change: evidence from China". Asian Review of Accounting 24, nr 1 (1.02.2016): 69–89. http://dx.doi.org/10.1108/ara-03-2014-0035.
Pełny tekst źródłaStreszczenie:
Purpose – From 2000 to 2007, 14 Chinese accounting firms had their audit licenses terminated or suspended for different reasons, forcing clients of these accounting firms to select new auditors within a short period of time. The purpose of this paper is to examine the auditor switching patterns and audit partner following decision of these clients and the effect of both client and (terminated or suspended) auditor characteristics on the auditor change decisions. Design/methodology/approach – By using 245 (191) clients of terminated or suspended audit firms, the authors apply logistic regressions to investigate clients’ switching decision (following decision). Findings – The empirical results indicate that state-owned enterprises tend not to switch to Big 4 audit firms; clients with dual shares tend to choose from the Big 4 for their succeeding audit firms. Moreover, companies whose preceding auditors received severe regulatory sanctions are less likely to switch to auditors of higher quality; companies who hired local auditors are more likely to follow their preceding audit partners as a result of forced auditor change. Originality/value – This study enriches forced auditor change literature by discussing both clients’ and preceding auditor’s attributes on clients’ switching and following decisions.
5
Knechel, W. Robert, Vic Naiker i Gail Pacheco. "Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches". AUDITING: A Journal of Practice & Theory 26, nr 1 (1.05.2007): 19–45. http://dx.doi.org/10.2308/aud.2007.26.1.19.
Pełny tekst źródłaStreszczenie:
Numerous capital market studies have investigated the stock market's reaction to firms switching to and from brand name auditors (Big 8/6/5/4 auditors). However, audit firm brand name is only one possible indication of the quality of an auditor. This study contributes to the existing literature on auditor switching, by examining how the market reacts to auditor switches to or from audit firms that are considered to be industry specialists. Consistent with our hypotheses, we find that firms switching between Big 4 auditors experience significant positive abnormal returns when the successor auditor is an industry specialist, and they experience significant negative abnormal returns when the successor auditor is not a specialist. We also find that these market reactions are more likely to be due to changes in perceived audit quality rather than differential costs of using specialist auditors. In supplemental analysis of switches involving non-Big 4 auditors, we find that firms that switch from a specialist Big 4 auditor to a non-Big 4 auditor suffer the largest negative market reaction. Surprisingly, we also observe that the market reacts most positively when a company switches from a non-Big 4 auditor to a Big 4 auditor who is not a specialist. These results suggest that the market does perceive audit quality differences based on industry specialization to be relevant to the valuation of a company's market value.
6
Kamarudin, Khairul Anuar, Ainul Islam, Ahsan Habib i Wan Adibah Wan Ismail. "Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries". Managerial Auditing Journal 37, nr 2 (4.01.2022): 224–54. http://dx.doi.org/10.1108/maj-01-2020-2530.
Pełny tekst źródłaStreszczenie:
Purpose This paper aims to investigate the effect of auditor switching and lowballing on conditional conservatism, particularly how different types of auditor switching, namely, upward, downward and lateral switching to/from Big 4 and industry specialists, affect earnings quality in the following selected Asian countries: Indonesia, Malaysia, the Philippines, South Korea and Thailand. Design/methodology/approach Using conditional conservatism as a proxy for earnings quality, this study hypothesises that upward switching from non-Big 4 to Big 4 auditors, or from non-specialist to specialist auditors, would result in high conditional conservatism, while downward switching would lead to low conditional conservatism. The study further tests whether lowballing provides a viable explanation for reduced earnings conservatism in firms that switch from Big 4 to non-Big 4 auditors, or from specialist to non-specialist auditors. Findings The analysis, on a sample of 28,073 firm-year observations from 2007 to 2016, shows that the decision to downgrade auditors leads to lower conditional conservatism in the year of switching, compared with other firms and the pre-switching year. The evidence further shows that, when firms downgrade their auditors, lowballing contributes to a decrease in conditional conservatism in the first year of audit switching. Further, this research finds that switching to specialist auditors will result in increased conditional conservatism, while switching from specialist auditors to non-specialist auditors will result in reduced conditional conservatism. Practical implications The findings of this study are useful to investors who are looking to diversify their investment portfolio in developing markets, as evidence about auditor switching and quality of financial reporting may be an important factor in their investment decisions. Downward auditor switches and lowballing could act as red flags to investors in the sense that these events could signal a decrease in conditional conservatism and, hence, quality of earnings. Originality/value This research offers new evidence to support the view that management decisions to switch to lower-quality auditors will force newly appointed auditors to acquiesce to clients’ demands for reporting low-quality earnings.
7
Tomy, Chairian, Arfan Ikhsan i Andri Zainal. "EFFECT OF AUDIT DELAY, AUDIT QUALITY AND LEVERAGE AGAINST FINANCIAL REPORTING FRAUD: AUDITOR SWITCHING AS A VARIABLE". Jurnal Ilmiah Teunuleh 3, nr 1 (28.03.2022): 1–11. http://dx.doi.org/10.51612/teunuleh.v3i1.82.
Pełny tekst źródłaStreszczenie:
This study aims to show the influence of variable audit delays, audit quality and leverage, on financial reporting fraud: auditor switching as intervening variables on idX-listed property, real estate, and building construction companies. The population of this study is 85 companies, by accessing financial statements and auditor reports through the Indonesia Stock Exchange website. The sampling method used is the purposive sampling method, so 30 sample companies were obtained for 3 years of observation (2018-2020) with 90 units of analysis. The data analysis method used is the logistic regression method. Based on the results of data processing using the logistic regression method with SPSS software, it is known that simultaneous audit delays, audit quality and levarage have a significant influence on auditor switching at a significance level of 5%. Similarly, the influence that occurs between switching audiors on financial reporting fraud is statistically significant at a significance level of 5%. Switching auditors are also able to mediate the relationship between audit delay, audit quality and leverage against financial reporting fraud with a significance level of 5%.
8
Mahariyani, Afrah Junita i Tuti Meutia. "PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI". Jurnal Mahasiswa Akuntansi Samudra 3, nr 2 (30.07.2022): 92–106. http://dx.doi.org/10.33059/jmas.v3i2.4996.
Pełny tekst źródłaStreszczenie:
The purpose of this study was to examine the effect of Audit Opinion and Audit Report Lag on Voluntary Auditor Switching with Financial Distress as a moderating variable. The data analysis method used is the classical assumption test such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis testing such as multiple linear regression test, interaction test or what is commonly called moderated regression analysis, individual parameter significant test (partial test), simultaneous significance test (simultaneous test) and coefficient of determination test (R2). The result of the multiple linear regression equation is Y= -0.915 + 0.024 X1 + 0.016 X2 - 0.088 M - 0.023 X1*M + 0.001 X2*M + e. Partially, audit opinion has no significant effect on voluntary auditor switching, audit report lag has no significant effect on voluntary auditor switching and financial distress has no significant effect on voluntary auditor switching. Based on the moderated regression analysis test partially financial distress cannot moderate the effect of audit opinion on voluntary auditor switching and financial distress cannot moderate the effect of audit report lag on voluntary auditor switching and simultaneously financial distress cannot moderate the effect of audit opinion and audit report lag on voluntary switching auditors.
9
Dewi, Ni Kadek Rina Mita, i Ni Ketut Muliati. "PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING". Hita Akuntansi dan Keuangan 2, nr 3 (26.07.2021): 202–18. http://dx.doi.org/10.32795/hak.v2i3.1809.
Pełny tekst źródłaStreszczenie:
Auditor switching is a change of auditors carried out by a company either compulsory or voluntarily. This study aims to examine how the effect of financial distress, change of management and company growth on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population of this study is manufacturing companies on the Indonesia Stock Exchange 2015-2019, namely 169 companies . This type of research is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 420 samples from 84 companies. The analysis method used in this research is logistic regression analysis. Based on the results of the analysis test, it was found that financial distress and management changes had no significant effect on auditor switching. Meanwhile, company growth has a positive and significant effect on auditor switching.
10
Arsih, Luki. "PTHE INFLUENCE OF GOING CONCERN OPINIONS, MEASURES AND PROFITABILITY ON AUDITORS SWITCHING". Jurnal Ekonomi 10, nr 01 (1.06.2021): 9–12. http://dx.doi.org/10.54209/ekonomi.v10i01.56.
Pełny tekst źródłaStreszczenie:
Auditor switchingis the process of changing the Public Accounting Firm (KAP) carried out by the company. Auditor switching in Indonesia can be done mandatory or voluntary. It is this voluntary auditor switching that raises suspicion from stakeholders to find out the cause. The purpose of this study was to analyze the effect of going concern opinion, KAP size and profitability on auditor switching. The results of this study indicate that the variables of going concern opinion, KAP size and profitability have no effect on auditor switching. The value of Nagelkerke R Square is 0.029, which means that the variability of the dependent variable that can be explained by the independent variable is 2.9%, while the remaining 1.9% is explained by other variables outside this research model. Suggestions for further research to have extensive information about the object of research, use other measures on the same variable, and add other variables for further research.
11
Holdi, Fio Prananda, i Rosmiati Tarmizi. "Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching". Jurnal Ilmiah Akuntansi Kesatuan 10, nr 1 (2.04.2022): 41–50. http://dx.doi.org/10.37641/jiakes.v10i1.1204.
Pełny tekst źródłaStreszczenie:
The independence of an auditor is one of the main things for auditors, in order to maintain the level of auditor independence, the government issues regulations related to auditor rotation. This study plans to examine the impact of financial distress, audit opinion, and KAP size on auditor switching at consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2020 period.
The independent variables used are financial distress, audit opinion, and KAP size. and the dependent variable, namely auditor switching. The population in this study are consumer goods industrial companies as many as 37 companies. The examination technique used is logistic regression analysis using SPSS version 25 software. The results of this study are that financial difficulties do not have a significant impact on auditor turnover, while audit opinion and KAP size have a significant positive impact on auditor changes.
12
Nawangsari, Filmiar Yunida, i Iswajuni Iswajuni. "The effects of auditor switching towards abnormal return in manufacturing company". Asian Journal of Accounting Research 4, nr 1 (5.08.2019): 157–68. http://dx.doi.org/10.1108/ajar-05-2019-0040.
Pełny tekst źródłaStreszczenie:
Purpose The purpose of this paper is to examine the effects of simultaneous and partial auditor switching toward the abnormal return of manufacturing companies listed in Indonesia Stock Exchange between 2009 and 2012. Design/methodology/approach Auditor switching is divided into some types: lateral Big 4 to Big 4 (B4B4), lateral non Big 4 to non Big 4 (NB4NB4), cross-up (CU) and cross-down. The abnormal return is measured with a market-adjusted model. In this study, company size is used as the control variable and is measured using the natural logarithm of the total assets (LnTA) and return on equity. Multiple linear regression is used for analysis with significant value a= 5 percent. The hypotheses were tested using f-test and t-test. Findings The result shows that simultaneous auditor switchings affect the abnormal return. In partial auditor switching, only CU switch has effects on the abnormal return. Originality/value This study provides additional literature on the effect of auditor switching, especially on an abnormal return.
13
Fisher, Steven A., i Dorothy M. Fisher. "Independent Auditor Switching And Changes In Corporate Bond Ratings". Journal of Applied Business Research (JABR) 9, nr 2 (2.10.2011): 50. http://dx.doi.org/10.19030/jabr.v9i2.6076.
Pełny tekst źródłaStreszczenie:
The creditability that independent audits add to financial reporting is undermined when clients change their independent auditors. Although the subject of numerous research studies there is a lack of definitive evidence concerning client motivation for switching independent auditors. This effort opens a new avenue of study and investigates the possible relationship between independent auditor switching and changes in corporate bond ratings. The findings suggest that clients are likely to experience decreasing bond ratings prior to and subsequent to switching independent auditors.
14
Setyorini, Theresia Niken, i Aloysia Yanti Ardiati. "PENGARUH POTENSI KEBANGKRUTAN PERUSAHAAN PUBLIK TERHADAP PERGANTIAN AUDITOR". KINERJA 10, nr 1 (26.01.2017): 76–87. http://dx.doi.org/10.24002/kinerja.v10i1.921.
Pełny tekst źródłaStreszczenie:
The main objective of this paper is to examine the effect of failing firms (firms which arepotential to be bankrupt) on auditor switching. Hypothesis was derived from Schwartz and Menon (1985) which implies that failing firms have a greater tendency to switch auditors than healthier firms do. The Z score (Altman model) was used as a proxy to measure the potential of bankruptcy. This method was applied since it has been developed in several countries such as US, Germany, Brazil, Australia, England, Ireland, Canada, the Netherlands, and France. Annual report and Indonesian Capital Market Directory were used to collect the data for a sample of 7 firms that changed their auditors and 7 firms that did not. Those four-teen (14) firms have been selected as sample among firms in consumer goods industries to answer the question about the impact of firns with potential to go bankrupt on auditor switching. Chi-Square result shows that firms with potential to go bankrupt could not influence auditor switching.Keywords: auditor switching, bankruptcy, Altman Z-Score, failing firm
15
Djunaidi, Arlen, i Gatot Soepriyanto. "Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia". Binus Business Review 4, nr 1 (31.05.2013): 514–30. http://dx.doi.org/10.21512/bbr.v4i1.1416.
Pełny tekst źródłaStreszczenie:
This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP) who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.
16
Ernayani, Rihfenti. "ANALISIS RETURN ON ASSET, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING". Jurnal GeoEkonomi 11, nr 2 (29.09.2020): 241–51. http://dx.doi.org/10.36277/geoekonomi.v11i2.129.
Pełny tekst źródłaStreszczenie:
Auditor Switching merupakan perilaku yang dilakukan oleh perusahaan untuk mengganti auditor atau Kantor Akuntan Publik (KAP). Auditor switching bisa terjadi secara sukarela atau secara wajib. Tujuan penelitian ini untuk mengetahui dan menganalisis faktor-faktor yang mempengarui auditor switching, apakah return on asset, ukuran perusahaan, pertumbuhan perusahaan atau financial distress yang mempengaruhi auditor switching. Populasi dalam penelitian ini adalah perusahaan finance yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2018. Metode pengambilan sampel menggunakan purposive sampling dan didapat sampel sejumlah 71 perusahaan finance selama tiga tahun pengamatan, sehingga data yang diolah sebanyak 213. Metode analisis data menggunakan analisis regresi logistik dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa return on asset berpengaruh terhadap auditor switching, ukuran perusahaan tidak berpengaruh terhadap auditor switching, pertumbuhan perusahaan berpengaruh terhadap auditor switching, dan financial distress berpengaruh terhadap auditor switching pada perusahaan finance yang terdaftar di Bursa Efek Indonesia tahun 2016-2018.
17
Hidayatulloh, Taufik, i Firdaus Amyar. "Pengaruh Opini Audit, Pergantian Manajemen, Ukuran Perusahaan dan Ukuran KAP terhadap Auditor Switching Pada Perusahaan Pertambangan". Jurnal Ilmiah Akuntansi Kesatuan 10, nr 1 (28.04.2022): 171–80. http://dx.doi.org/10.37641/jiakes.v10i1.1269.
Pełny tekst źródłaStreszczenie:
For companies, auditor turnover is an important thing to do as a way to maintain the independence of the auditor when conducting an audit of the company. Through third parties, namely the company's auditors, they can find out whether the presentation of financial statements by management will look fair or unfair in their presentation.
This study was conducted to determine the effect of audit opinion, management turnover, company size and hood size on auditor switching in mining companies listed on the Indonesia Stock Exchange. This research is a quantitative research, and the source of the data obtained is secondary data. The population of this study are mining companies listed on the Indonesia Stock Exchange. The sample of this research is 30 mining companies using annual financial statements and has complete data with the variables used during 2017-2019. Sampling for the study was determined by purposive sampling. The dependent variable in this study is auditor switching and the independent variables are audit opinion, management turnover, company size and public accounting firm size. The method in this study uses documentation and data analysis using logistic regression analysis.
The results show that the value of Nagelkerke R Square is 0.106, which means that audit opinion, management turnover, company size, and public accounting firm size can explain 10.6% of auditor switching and the rest is influenced by other variables outside of this study. Based on the results of the partial test, it shows that management turnover has an effect on auditor switching, while for audit opinion, company size and hood size have no effect on auditor switching. Based on the results of the simultaneous test, it shows that the audit opinion, management turnover, company size and the size of the public accounting firm simultaneously have no effect on auditor switching.
Keywords: audit opinion, management turnover, company size, public accounting firm size, auditor switching.
18
Svanberg, Jan, i Peter Öhman. "Lost revenues associated with going concern modified opinions in the Swedish audit market". Journal of Applied Accounting Research 15, nr 2 (2.09.2014): 197–214. http://dx.doi.org/10.1108/jaar-11-2012-0077.
Pełny tekst źródłaStreszczenie:
Purpose – The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing first-time going concern modified opinions. Design/methodology/approach – A population of small Swedish companies receiving first-time going concern modified opinions in 2009 was examined to determine the effects two years later compared with a matched sample of financially stressed companies that had not received going concern modified opinions. Findings – The results indicate that both auditor switching and client bankruptcy are positively related to receipt of going concern modified opinions. Furthermore, the authors find empirical evidence that auditors issuing first-time going concern modified opinions lose proportionately more fees through auditor switching and client bankruptcy than do auditors not issuing such opinions to financially stressed clients. Finally, the authors found that the going concern modified opinions issued by Big 4 firms are no more harmful to clients than are those issued by other audit firms. Research limitations/implications – The authors recognize a limitation of this study regarding the choice of control companies. Although the authors attempted to find similarly sized and similarly financially stressed companies from the same industries as those companies in the test group, the authors may have missed other variables relevant to auditor switching or client bankruptcy. Practical implications – A practical implication for the audit profession is the increased awareness of the fact that the financial dependence issues reported in this study extend to auditors with small client companies. Originality/value – This is the first study to examine fees lost due to auditor switching and client bankruptcy caused by going concern modified opinions in a population of small companies. It contributes to the mixed evidence presented in previous research as to the extent to which going concern modified audit opinions are self-fulfilling prophecies.
19
Mfauji, Amir Hasan i Vera Oktari. "DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI". Current: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, nr 1 (25.02.2020): 89–105. http://dx.doi.org/10.31258/jc.1.1.89-105.
Pełny tekst źródłaStreszczenie:
This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.
20
Aprilia, Rosella, i Bahtiar Effendi. "Pengaruh Pergantian Manajemen, Kepemilikan Publik dan Financial Distress terhadap Auditor Switching". STATERA: Jurnal Akuntansi dan Keuangan 1, nr 1 (15.04.2019): 61–75. http://dx.doi.org/10.33510/statera.2019.1.1.61-75.
Pełny tekst źródłaStreszczenie:
Auditor switching is the change of auditor or Public Accountant Firm which conducted by company. The purpose of this research is to get the empirical evidence about : (1) The influence of The Change of Management to Auditor Switching, (2) The influence of Public Ownership to Auditor Switching, (3) The influence of Financial Distress to Auditor Switching, The influence of The Change of Management, Public Ownership, and Financial Distress simultaneously to Auditor Switching, in Manufacture Companies which listed in Indonesia Stock Exchange (IDX) periode 2013 – 2017. The population in this research are The Manufacture Companies which listed on the Indonesia Stock Exchange in 2012-2016. Sampling technique that used in this study was purposive sampling technique, where as 32 manufacture companies are the sample in this research, with the total observation are 155 observations. Data analysis techniques are logistic regression analysis. The result of this research shows that : (1) The Changes of Management doesn’t influence to Auditor Switching, (2) Public Ownership doesn’t influence to Auditor Switching, (3) Financial Distress doesn’t influence to Auditor Switching, (4) The Change of Management, Public Ownership and Financial Distress don’t influence simultaneously to Auditor Switching.
21
E., Appah, Onowu J.U., Audu A.J. i Tonye Y.A. "Audit Firm Attributes and External Auditors’ Switching Behaviour of Insurance Companies in Nigeria". African Journal of Accounting and Financial Research 5, nr 2 (3.10.2022): 73–92. http://dx.doi.org/10.52589/ajafr-kwbb3frl.
Pełny tekst źródłaStreszczenie:
Auditor replacement has been a critical issue in research to be solved in order to enhance the quality of audit reports. This study investigated the nexus between audit firm characteristics and external auditors’ switching behaviour of insurance companies in Nigeria. The specific objectives include the relationship between audit delay, audit tenure, audit fees, audit client size and audit firm size on audit switching. The study employed ex post facto and correlational research designs with a population of forty-seven (47) insurance companies. The study used the Taro Yamene formula to determine the sample size of forty-two (42) insurance companies and data was collected from the financial reports of sampled companies. The secondary data obtained from the annual reports were analysed using univariate, bivariate and multivariate analysis. The multiple regression analysis revealed that audit delay negatively and significantly impacts on audit switching of listed insurance companies in Nigeria; audit tenure negatively and significantly impacts on audit switching of listed insurance companies in Nigeria; audit fees positively and significantly impact on audit switching of listed insurance companies in Nigeria; audit client size negatively and insignificantly impact on audit switching of listed insurance companies in Nigeria; audit firm size positively and significantly influence external auditor switching of listed in insurance firms in Nigeria. On the basis of the findings, the study concluded that audit firm characteristics influence the level of external auditor switching of listed insurance companies in Nigeria. Hence, the study recommended amongst others, that companies should conduct proper short and long term effects of audit delay, audit tenure, audit fees, audit client size and audit firm size on external auditors replacement before selection and engagement of new auditor because each wrong decision might affect audit quality. The implication of this study was to improve the research on the relevance of external auditors’ switching because of the decision of the firms in defining audit firm services and audit quality.
22
Tjahjono, Mazda, i Saskia Khairunissa. "Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien Dan Pergantian Manajemen Terhadap Auditor Switching". JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 8, nr 2 (5.07.2021): 180–98. http://dx.doi.org/10.30656/jak.v8i2.2401.
Pełny tekst źródłaStreszczenie:
Isu mengenai independensi auditor menjadi isu utama yang muncul akibat dari lamanya seorang auditor memberi layanan audit kepada klien. Untuk dapat meningkatkan kualitas dan independensi auditor memerlukan adanya rotasi auditor. Rotasi auditor ini terkait dengan aktivitas perusahaan untuk melakukan auditor switching. Auditor switching merupakan pergantian Kantor Akutan Publik (KAP) atau auditor yang dilakukan oleh klien perusahaan.
Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, financial distress, pertumbuhan perusahaan klien, dan pergantian manajemen terhadap auditor switching. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data yang digunakan diperoleh dari www.idx.co.id. Metode analisis data yang digunakan adalah analisis regresi logistic. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan metode purposive sampling.
Hasil penelitian ini menunjukan bahwa opini audit berpengaruh signifikan terhadap auditor switching. sedangkan financial distress, pertumbuhan perusahaan klien, dan pergantian manajemen tidak berpengaruh signifikan terhadap auditor switching.
23
Wage, Sunarto, i Nanda Harry Mardika. "ANALYSIS OF FACTORS AFFECTING AUDITOR SWITCHING IN INDONESIA". JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 10, nr 2 (20.07.2022): 195–205. http://dx.doi.org/10.33884/jimupb.v10i2.5613.
Pełny tekst źródłaStreszczenie:
This study's goal is to ascertain the impact of The goal of this study is to identify the factors that affect auditor turnover, including auditor opinion, financial distress, client business growth, and KAP size. The LQ 45 index businesses listed on the Indonesian Stock Exchange for the years 2018 through 2021 made up the study's population. 15 businesses were chosen as a sample using the purposive sampling method. Using Software Reviews, analyze survey data using multiple linear regression analysis 9. The findings of this study indicate that auditors' ability to move firms is influenced by audit opinion and margin size. At the same time, the turnover of auditors is unaffected by client firm development and financial difficulty.
24
Siahaan, Audrey, i Dame Ria R. Saragi. "Faktor-faktor yang Mempengaruhi Voluntary Auditor switching (Studi Empiris pada perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia )". Visi Sosial Humaniora 1, nr 2 (18.12.2020): 96–107. http://dx.doi.org/10.51622/vsh.v1i2.179.
Pełny tekst źródłaStreszczenie:
Fenomena auditor switching telah ditemukan bahwa memiliki implikasi terhadap kredibilitas nilai sebuah laporan keuangan dan biaya monitoring dari aktivitas manajemen. Sampel dalam penelitian ini ialah perusahaan non financing yang merupakan yang emiten di BEI selama periode 2017-2018 Pergantian Manajemen, dan pertumbuhan perusahaan secara bersama-sama tidak berpengaruh terhadap voluntary auditor switching. Audit Delay tidak berpengaruh terhadap voluntary auditor switching. Pergantian Manajemen tidak berpengaruh terhadap voluntary auditor switching. Pertumbuhan Perusahaan tidak berpengaruh terhadap voluntary auditor switching.
25
Ali, Azham Md. "1MDB: The Audit Firms’ Questions". Journal of Public Administration and Governance 6, nr 1 (19.02.2016): 73. http://dx.doi.org/10.5296/jpag.v6i1.9057.
Pełny tekst źródłaStreszczenie:
The 1Malaysia Development Berhad (1MDB) has had three auditors since it started its operation several years ago. The issues of interest are related to the subject matter of auditor switching and the audit failure allegations made against its two latter auditors: KPMG and Deloitte. When it concerns Deloitte, it was accused of hiding 1MDB’s insolvency. As for the KPMG, it was accused of failing to expose the allegedly suspicious transactions between 1MDB and its joint venture partner Petrosaudi International Limited (PSI) to the relevant authorities. As for the auditor switching from KPMG to Deloitte, questions arose on the reasons for and its timing.
26
Halim, Kusuma Indawati. "PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING". Jurnal Revenue : Jurnal Ilmiah Akuntansi 2, nr 1 (30.08.2021): 75–82. http://dx.doi.org/10.46306/rev.v2i1.46.
Pełny tekst źródłaStreszczenie:
Auditor berperan penting dalam menilai kewajaran penyajian laporan keuangan. Dalam menjalankan tugasnya, auditor dihadapkan pada tekanan untuk mempertahankan sikap independen. Manajemen dapat memutuskan untuk mengganti auditor jika terjadi ketidaksepakatan tentang pelaporan keuangan. Penelitian ini bertujuan menemukan faktor-faktor yang memengaruhi auditor switching pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2014 sampai dengan tahun 2018. Jenis penelitian adalah penelitian asosiatif. Seleksi sampel menggunakan purposive sampling sehingga diperoleh 127 perusahaan. Analisis data menggunakan regresi logistik. Hasil pengujian menemukan ukuran perusahaan berpengaruh positif terhadap auditor switching, pergantian manajemen tidak berpengaruh terhadap auditor switching, sedangkan reputasi auditor berpengaruh positif terhadap auditor switching,
27
Zubir, Zubir. "THE INFLUENCE OF GOING CONCERN, COMPANY SIZE, KAP SIZE AND PROFITABILITY ON AUDITOR SWITCHING PROPERTY AND REAL ESTATE 2016 - 2019". International Journal of Business and Information Technology 1, nr 1 (29.12.2020): 54–59. http://dx.doi.org/10.47927/ijobit.v1i1.45.
Pełny tekst źródłaStreszczenie:
The purpose of this study is to determine the effect of going concern on auditor switching on property and real estate in 2016-2019, to determine the effect of company size on auditor switching on property and real estate in 2016-2019, to determine the effect of KAP size on auditor switching on property and real estate 2016 - 2019, to determine the effect of profitability on auditor switching on property and real estate in 2016 - 2019, and to determine the effect of going concern, company size, KAP size and profitability on auditor switching on property and real estate. estate 2016 - 2019. The results of the research show that simultaneously going concern, company size, KAP size and profitability do not affect auditor switching, and partially going concern, company size, KAP size and profitability have no effect on auditor switching
28
Suryandari, Dhini, i Siti Kholipah. "Factors that Influence Auditor Switching Financial Companies on the IDX for the Period 2015-2017". Jurnal Akuntansi 9, nr 2 (21.08.2019): 83–96. http://dx.doi.org/10.33369/j.akuntansi.9.2.83-96.
Pełny tekst źródłaStreszczenie:
This study aimed to examine the effect of audit opinion, audit fee, and KAP size on auditor switching with companies size as moderating variable. The population in this study were 86 financial companies listed on Indonesia Stock Exchange in 2015-2017. The purposive sampling technique produced 47 companies as the sample. This study used secondary data with the documentation method and analyzed using logistic regression as well as absolute difference test value to test the moderating variable. The results of this study showed that audit opinion has negative significant effect on auditor switching, KAP size has positive significant effect on auditor switching, and audit fee has not effect on auditor switching. Company size is not able to moderate the influence of audit opinion, audit fee, and KAP size on auditor switching. The conclusion of this study is the companies that conduct auditor switching are influenced by the opinions received and the KAP size. Audit fee does not affect the company's decision to conduct auditor switching and the size of the company is not a determinant of the auditor switching.Keywords: Audit Opinion; KAP Size; Auditor Switching
29
Dia Permatasari, Nonik, Haifah Haifah i Nanda Widaninggar. "Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching". JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, nr 1 (1.09.2020): 1–17. http://dx.doi.org/10.31967/jakuma.v1i1.374.
Pełny tekst źródłaStreszczenie:
This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.
30
Yudha, Cokorda Krisna, i Komang Adi Kurniawan Saputra. "Pengaruh Opini Going Concern, Pergantian Manajemen, Kesulitan Keuangan, Dan Reputasi Auditor Pada Auditor Switching". JAD: Jurnal Riset Akuntansi & Keuangan Dewantara 2, nr 2 (4.07.2019): 82–95. http://dx.doi.org/10.26533/jad.v2i2.380.
Pełny tekst źródłaStreszczenie:
Penelitian ini bertujuan untuk menganalisis pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching serta menguji perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan berukuran besar, sedang dan kecil. Data penelitian dikumpulkan dari perusahaan manufaktur terbuka (Tbk) yang terdaftar di BEI. Jumlah pengamatan sejumlah 368 observasi dari tahun 2017-2017. Metode analisis menggunakan uji regresi logistik dan uji beda koefisien regresi. Hasil studi menunjukkan bahwa terdapat pengaruh kesulitan keuangan dan reputasi auditor terhadap auditor switching. Namun opini going concern dan pergantian manajemen tidak berpengaruh terhadap auditor switching.
31
Aini, Nurul, i M. Rizal Yahya. "PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING". Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 4, nr 2 (19.08.2019): 245–58. http://dx.doi.org/10.24815/jimeka.v4i2.12235.
Pełny tekst źródłaStreszczenie:
The research examines the effect of management change, financial distress, client’s size, and audit opinion on auditor switching. The population in this research are the banking companies listed in Indonesia Stock Exchange for year of 2010-2015. The samples in this study using purposive sampling method, the number of obsevations of a sample of 84 studies. The data analysis technique used is logistic regression analysis.The result of this reasearch show that management change, financial distress, client’s size and opinion audit have effect on auditor switching. Partially the research show that (1) Management change significantly influences on auditor switching, (2) financial distress do not affects on auditor switching, (3) client’s size significantly influences on auditor switching, and (3) audit opinion significantly infleunces on auditor switching.
32
Adolpino Nainggolan i Heriston Sianturi. "Pengaruh Audit Delay, Opini Audit Dan Reputasi Auditor, Terhadap Voluntary Auditor Switching (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2019)". Jurnal Liabilitas 6, nr 1 (1.02.2021): 19–34. http://dx.doi.org/10.54964/liabilitas.v6i1.69.
Pełny tekst źródłaStreszczenie:
Tujuan penelitian ini adalah untuk mengetahui pengaruh Audit Delay, Opini Audit dan Reputasi Auditor terhadap Voluntary Auditor Switching. Populasinya adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesi (BEI) periode tahun 2015 hingga 2019. Metode pengambilan sampel adalah purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian secara parsial Audit Delay tidak berpengaruh terhadap Voluntary Auditor Switching, sedangkan Opini Audit dan Reputasi Auditor berpengaruh terhadap Voluntary Auditor Switching. Secara simultan variabel Audit Delay, Opini Audit dan Reputasi Auditor berpengaruh terhadap Voluntary Auditor Switching sebesar 62,30 %, sedangkan sisanya sebesar 37,70 % dipengaruhi oleh variabel lainnya yang tidak termasuk dalam penelitian ini.
33
Ratna Candradewi, Nyoman, i Gayatri Gayatri. "Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching". E-Jurnal Akuntansi 30, nr 10 (27.10.2020): 2456. http://dx.doi.org/10.24843/eja.2020.v30.i10.p02.
Pełny tekst źródłaStreszczenie:
Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching.
Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.
34
Winata, Atika Sukma, i Indah Anisykurlillah. "Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor". Jurnal Dinamika Akuntansi 9, nr 1 (19.02.2018): 82–91. http://dx.doi.org/10.15294/jda.v9i1.11998.
Pełny tekst źródłaStreszczenie:
This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.
35
Manto, Juli Is, i Dewi Lesmana Wanda. "PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING". Media Riset Akuntansi, Auditing & Informasi 18, nr 2 (30.09.2018): 205. http://dx.doi.org/10.25105/mraai.v18i2.3212.
Pełny tekst źródłaStreszczenie:
<em>Aim of this research is to examine the effect of financial distress, management turnover and Public Accountant Firm (KAP) size on switching auditors of service companies real estate and property sub-sectors listed on the Indonesia Stock Exchange in 2011-2016. Secondary data is sourced from financial statements, published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study is testing hypotheses, using purposive sampling method. There are 210 data samples that are used as research objects. This study uses logistic regression analysis to test the hypothesis. The results showed that financial distress and KAP size had a significant effect on switching auditors with a negative coefficient direction, while management change had a significant effect on the auditor switching with a positive coefficient direction. Whereas simultaneously financial distress variables, management turnover and KAP size have a positive and significant influence on the switching auditor.</em>
36
Baskara Putratama Arta, Yetty Murni i Nelyumna. "PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2014-2019)". RELEVAN : Jurnal Riset Akuntansi 1, nr 2 (1.06.2021): 99–112. http://dx.doi.org/10.35814/relevan.v1i2.2266.
Pełny tekst źródłaStreszczenie:
This study aims to analyze the effect of independent commissioners, audit committee, financial distress and company size on auditor switching. The population of this study were all coal mining companies listed on the Indonesia Stock Exchange for the period 2014-2019 with a total sample of 13 companies selected by purposive sampling method. The data analysis technique uses descriptive analysis and logistic regression using SPSS version 20. The results of hypothesis testing prove that the independent board of commissioners has no effect on auditor switching. The audit committee has a significant effect on auditor switching. Financial distress has no effect on auditor switching. Firm size has no effect on auditor switching.
37
Riyanto, Slamet, Syahril Djaddang i Suyanto. "D, Determinan Peran Ukuran Perusahaan pada Determinan Voluntary Auditor Switching". Jurnal Riset Akuntansi & Perpajakan (JRAP) 8, nr 02 (26.12.2021): 94–111. http://dx.doi.org/10.35838/jrap.2021.008.02.20.
Pełny tekst źródłaStreszczenie:
ABSTRACT
This study aims to find the effect of Financial Distress, Management Change, KAP Size, Audit Opinion on Voluntary Auditor Switching, moderated by Company Size. The objects in this study are companies included in the manufacturing sector, which were listed on the Indonesia stock exchange during 2014-2018, with 95 companies. The sampling method used in this study was purposive sampling. The collected data were analyzed using descriptive analysis and statistical analysis techniques using the WarpPLS 5.0 program. The results showed that Financial Distress, Change of Management, Audit Opinion did not affect Voluntary Auditor Switching. At the same time, KAP Size, Company Size had a significant adverse effect on voluntary auditor switching. Company size was found to moderate the financial distress of Voluntary Auditor Switching and Management Change, homologize moderation, KAP size is the predictor moderation of Voluntary Auditor Switching. It is recommended for further research to increase the number of research samples, range of research times, and indicators of each variable.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Pergantian Manajemen, Ukuran KAP, Opini Audit Terhadap Voluntary Auditor Switching dengan Moderasi Ukuran Perusahaan. Objek pada penelitian ini adalah perusahaan yang masuk dalam sektor manufaktur yang terdaftar pada bursa efek Indonesia selama tahun 2014-2018, dengan jumlah 95 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang terkumpul dianalisis dengan tehnik analisis deskriptif dan analisis statistik, dengan menggunakan program WarpPLS 5.0. hasil penelitian menunjukkan bahwa Financial Distress, Pergantian manajemen, opini audit tidak berpengaruh terhadap Voluntary Auditor Switching, sedangkan Ukuran KAP, Ukuran perusahaan berpengaruh negative signifikan terhadap voluntary auditor switching. Ukuran Perusahaan ditemukan sebagai mampu memoderasi financial distress Voluntary Auditor Switching dan Pergantian Manajemen, homologise moderation, Ukuran KAP predictor moderation terhadap Voluntary Auditor Switching. Disarankan untuk penelitian selanjutnya meningkatkan jumlah sampel penelitian, rentan waktu penelitian, dan indikator masing-masing variabel.
38
Ma'summah, Zety. "Faktor yang Berpengaruh Pada Auditor Switching (Studi Pada BUMN Yang Listing di BEI 2018-2020)". JFAS : Journal of Finance and Accounting Studies 4, nr 1 (18.02.2022): 52–60. http://dx.doi.org/10.33752/jfas.v4i1.404.
Pełny tekst źródłaStreszczenie:
This study aims to examine the effect of financial distress, management turnover, KAP size, partial audit opinion on auditor switching. The sample technique used in this study uses purposive sampling and obtained a sample of 48 BUMN companies listed on the IDX in 2018-2020. Data analysis used logistic regression method. The test results show that the audit opinion has no effect on auditor switching due to the significance level of 0.466, greater than 5%. KAP size has no effect on auditor switching because the significance level value is 0.763, which is greater than 5%. Management changes have no effect on auditor switching due to value. The significance obtained is 0.941, greater than 5%. Financial distress has no effect on auditor switching because the significance value is 0.243, which is greater than 5%. Key words: Auditor Switching; Audit Opinion; KAP Size; Management Change;Financial Distress.
39
Sejati, Fajar Rina, i Septyana Prasetianingrum. "Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia". Accounting Journal Universitas Yapis Papua (Accju) 1, nr 1 (17.09.2022): 1–5. http://dx.doi.org/10.55098/accju.v1.i1.pp1-5.
Pełny tekst źródłaStreszczenie:
Penelitian ini bertujuan untuk menguji hubungan variabel antara pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder dan metode penelitian analisis regresi logistik, pengujian hipotesis, dan uji asumsi klasik dengan menggunakan program analisis IBM SPSS 21. Sampel dalam penelitian ini adalah 16 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode penelitian 2012-2014, yang memenuhi syarat uji sampel dengan metode purposive sampling. Hasil analisis regresi logistik menunjukkan bahwa variabel Pergantian Manajemen, Opini Audit, Financial distress, dan Ukuran KAP secara parsial tidak berpengaruh terhadap auditor switching. Oleh sebab itu, kesimpulan dari penelitian ini adalah tidak ada pengaruh pergantian manajemen terhadap auditor switching, tidak terdapat pengaruh opini audit terhadap auditor switching, tidak terdapat pengaruh financial distress terhadap auditor switching, dan tidak terdapat pengaruh ukuran KAP terhadap auditor switching.
40
Lesmana, Kevin, i Ratnawati Kurnia. "Analisis Pengaruh Pergantian Manajemen, Opini Audit Tahun Sebelumnya, Financial 37 Distress, Ukuran KAP, dan Ukuran Perusahaan Klien Terhadap Voluntary Auditor Switching". Jurnal ULTIMA Accounting 8, nr 1 (1.06.2016): 37–52. http://dx.doi.org/10.31937/akuntansi.v8i1.576.
Pełny tekst źródłaStreszczenie:
Issues about auditor independence is the main cause of enactment of auditor switching regulations. Auditor switching could occured mandatorily because of regulations requiring or voluntarily. Various questions arise when there are several company implemented voluntary auditor switching. This research was aimed to obtain empirical evidence about the effect of management changes, audit opinion of the previous year, financial distress, public accountant firm’s size, company’s size towards voluntary auditor switching. The object of this research is manufacturing companies listed at Indonesian Stock Exchange (BEI) for the period 2012-2014. Selection of the sample is determined based on purposive sampling method. The sample used in this research are 53 companies listed at Indonesian Stock Exchange for the year 2012-2014.The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are mixture of metric and non-metric. The results of this research are management changes, financial distress, company’s size have no positive effect towards voluntary auditor switching, and audit opinion of the previous year, public accountant firm’s size have no negative effect towards voluntary auditor switching.
Keywords: audit opinion, company’s size, financial distress, management changes, public accountant firm’s size, voluntary auditor switching.
41
Pratama, Alouisius Ariantoro, i Aloysia Yanti Ardiati. "PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019". Modus 34, nr 1 (25.01.2022): 85–99. http://dx.doi.org/10.24002/modus.v34i1.5075.
Pełny tekst źródłaStreszczenie:
ABSTRACTThis research aimed to re-examine the influence of management turnover, firm size and audit fees on auditor switching. The research sample uses 64 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 with a total of 320 observations. The sampling method used purposive sampling technique. Hypothesis testing used logistic regression using the IBM SPSS 22 application. The results of this research indicate that management turnover has an effect on auditor switching; while company size and audit fee have no effect on auditor switching.Keywords: auditor switching; management turnover; firm size; audit fees; manufacturing companiesABSTRAKPenelitian ini bertujuan untuk menguji kembali pengaruh pergantian manajemen, ukuran perusahaan dan audit fee terhadap auditor switching. Sampel penelitian menggunakan 64 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dengan total pengamatan sebanyak 320 data. Metode sampling menggunakan teknik purposive sampling. Uji hipotesis menggunakan uji regresi logistik (logistic regression) menggunakan aplikasi IBM SPSS 22. Hasil dari penelitian ini menunjukkan bahwa pergantian manajemen berpengaruh terhadap auditor switching; sedangkan ukuran perusahaan dan audit fee tidak berpengaruh terhadap auditor switching.Kata kunci: auditor switching; pergantian manajemen; ukuran perusahaan; audit fee; perusahaan manufaktur
42
López, Dennis M., i Gary F. Peters. "Auditor Workload Compression and Busy Season Auditor Switching". Accounting Horizons 25, nr 2 (1.06.2011): 357–80. http://dx.doi.org/10.2308/acch-10026.
Pełny tekst źródłaStreszczenie:
SYNOPSIS This study investigates the impact of the busy season and concomitant concentrated demands on audit resources on the likelihood of auditor switching. Hereafter, we refer to the concentration of companies with the same fiscal year-end date within an auditor's client portfolio as “workload compression.” Despite the economic significance of December year-end clients for audit firms and the challenges imposed by workload compression, the busy season remains a relatively unexplored area of study in the archival auditing literature (Sweeney and Summers 2002). This study represents an attempt to fill this void and validate some of the findings of prior behavioral studies from an empirical perspective. We employ a sample of 10,238 company-year observations for years 2004 through 2007 and find evidence consistent with December year-end companies having a lower likelihood of auditor switching than that of non-December year-end companies. However, we also find evidence of a significantly positive association between the likelihood of auditor switching and workload compression. Thus, our results suggest that it is not just the fiscal year-end month of a client that matters, but the concentration of busy season companies within an auditor's client portfolio also affects the auditor-client relationship. Data Availability: Data are available from public sources identified in the paper.
43
Dwiphayana, Gusti Ngurah Made, i I. Dewa Gede Dharma Suputra. "Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi". E-Jurnal Akuntansi 28, nr 3 (12.09.2019): 1965. http://dx.doi.org/10.24843/eja.2019.v28.i03.p21.
Pełny tekst źródłaStreszczenie:
This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching.
Keywords : Audit opinion, audit delay, audit committee, auditor switching.
44
Simalango, Endru Douglas, i Valentine Siagian. "PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR, REPUTASI AUDITOR, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING PADA “INDEKS PAPAN UTAMA”". JURNAL AKUNTANSI UNIVERSITAS JEMBER 20, nr 1 (30.06.2022): 1. http://dx.doi.org/10.19184/jauj.v20i1.30891.
Pełny tekst źródłaStreszczenie:
The rotation of auditor should be performed, in maintaining the auditor’s independency and based on the government regulations. The intent of this research is to show the effect of firm size, the opinion of auditor, the reputation of auditor, and management change on auditor switching. This paper use secondary data with population of main board index company listed on the Indonesia Stock Exchange website for the period of 2016-2020. We perform purposive sampling technique resulting 168 companies with total of 840 observations that meet the categories. Using logistic regression analysis in testing the hypothesis, and analyzing the data using IBM SPSS Version 26, the result shows that (1) firm size does not significantly influence in performing auditor switching, (2) auditor’s opinion does not significantly influence in performing auditor switching, (3) auditor’s reputation does not significantly influence in performing auditor switching, and (4) management change significantly influences in performing auditor switching.
Perputaran auditor harus dilakukan untuk menjaga independensi seorang auditor seiring dengan aturan pemerintah yang berlaku. Penelitian ini bertujuan untuk melakukan pengujian ukuran perusahaan, opini auditor, reputasi auditor, dan pergantian manajemen terhadap pergantian auditor. Penelitian ini menggunakan data sekunder dengan populasi indeks papan utama sebagai objek yang perusahaannya terdaftar dalam Bursa Efek Indonesia pada tahun 2016-2020. Penulis menggunakan teknik purposive sampling yang menghasilkan yang 840 observasi sampel dari 168 perusahaan sesuai dengan kategori yang telah ditentukan. Regresi logistik digunakan dalam menguji hipotesis yang telah dibuat. Data diolah menggunakan SPSS versi 26 dan menunjukkan hasil bahwa (1) ukuran perusahaan tidak secara signifikan mempengaruhi pergantian auditor, (2) opini auditor tidak menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor, (3) reputasi auditor tidak menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor, dan (4) pergantian manajemen menyatakan adanya pengaruh yang signifikan dalam melakukan pergantian auditor.
45
Syarif, Firman, i Kristina Hasibuan. "Pengaruh Kesulitan Keuangan, Pergantian Dewan Komisaris, Opiniaudit, Reputasi Auditor, Audit Tenure, Biaya Audit terhadap Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2014". Talenta Conference Series: Local Wisdom, Social, and Arts (LWSA) 1, nr 1 (17.10.2018): 033–34. http://dx.doi.org/10.32734/lwsa.v1i1.137.
Pełny tekst źródłaStreszczenie:
Penelitian ini bertujuan untuk menganalisis pengaruh dari kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor, audit tenure, biaya audit terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2011 hingga 2014. Populasi penelitian ini sebanyak 142 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 39 perusahaan sampel untuk 4 tahun pengamatan (2011-2014) dengan 156 unit analisis. Jenis data yang digunakan oleh peneliti adalah data sekunder. Data penelitian ini diperoleh dari laporan tahunan yang telah diaudit dan yang diunduh dari website BEI yaitu www.idx.co.id.Pengolahan data dilakukan dengan program bantuan program SPSS 22 dengan teknik analisis data metode regresi logistik. Hasil penelitian ini menunjukkan bahwa secara parsial audit tenure berpengaruh secara signifikan terhadap auditor switching, sedangkan kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor dan biaya audit tidak berpengaruh secara signifikan terhadap auditor switching. Secara simultan, hasil penelitian menunjukkan bahwa kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor, audit tenure dan biaya audit berpengaruh secara signifikan terhadap auditor switching.
This study aimed to analyze the influence of financial difficulties, board of commissioner turnover, audit opinion, auditor reputation, audit tenure, audit expense on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange between 2011 and 2014. The population of this study was 142 Manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling method; 39 sample companies were obtained for 4 years of observation (2011-2014) with 156 units of analysis. The type of data used by researchers was secondary data. The research data was obtained from audited annual reports and downloaded from the IDX website, www.idx.co.id. Data processing was carried out with the SPSS 22 assistance program with data analysis techniques in logistic regression methods. The results of this study indicated that partially audit tenure had a significant effect on auditor switching, while financial difficulties, commissioner turnover, audit opinion, auditor reputation, and audit expense did not significantly influence the auditor switching. Simultaneously, the results of the study showed that financial difficulties, board of commissioners change, audit opinion, auditor reputation, audit tenure and audit costs significantly influenced the auditor switching.
46
Kim, Yongtae, i Myung Seok Park. "Auditor Changes and the Pricing of Seasoned Equity Offers". Accounting Horizons 20, nr 4 (1.12.2006): 333–49. http://dx.doi.org/10.2308/acch.2006.20.4.333.
Pełny tekst źródłaStreszczenie:
While prior literature examines the role of auditors in the pricing of initial public offerings, little is known about the effect of auditor changes on the pricing of seasoned offers. Our examination of seasoned equity offerings shows that companies switching auditors prior to the offerings underprice their offers more than do companies without changes. While we provide evidence of issuers' opportunistic accounting decisions that are consistent with their opinion-shopping behavior, the positive association between underpricing and auditor changes suggests that switchers bear a net cost compared to non-switchers. From a practical standpoint, our findings alert a company considering a change of its auditor prior to a new equity issue.
47
Vanstraelen, Ann. "Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium". Journal of Accounting, Auditing & Finance 18, nr 2 (kwiecień 2003): 231–54. http://dx.doi.org/10.1177/0148558x0301800204.
Pełny tekst źródłaStreszczenie:
Previous studies have demonstrated that auditors are reluctant to issue going-concern opinions. Some suggest this reluctance is strategic and stems from the auditor's desire to avoid loss of clients or reputation. This paper investigates the threat of loss resulting from auditor switching and client bankruptcy in the regulatory context of Belgium. Belgium requires companies to engage an audit firm for a three-year period. Consequently, the client's threat of switching auditors is potentially more credible in the third year than in the first two years. The empirical results support the hypothesis that going-concern opinions significantly increase the probability of bankruptcy. Thus, going-concern reports remain relevant even in a country where debt financing is dominant. In addition, clients are four times more likely to switch auditors at the end of the mandatory term if they receive a going-concern opinion in the final year of the term relative to the previous two years. This strongly suggests that mandatory terms influence the association between going-concern opinions and auditor switching.
48
Adolpino Nainggolan, Tagor Darius Sidauruk i Eyndah Fajar Cahyani. "PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019". Jurnal Liabilitas 7, nr 1 (24.02.2022): 1–11. http://dx.doi.org/10.54964/liabilitas.v7i1.191.
Pełny tekst źródłaStreszczenie:
Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, financial distress, ukuran Kantor Akuntan Publik (KAP), audit fee dan opini audit terhadap auditor switching. Populasi penelitian ini adalah seluruh perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Metode yang digunakan untuk menentukan sampel adalah Purposive Sampling dengan 90 sampel yang diperoleh. Metode analisis data menggunakan analisis regresi logistic. Hasil penelitian secara parsial pergantian manajemen dan ukuran KAP tidak berpengaruh terhadap auditor switching, sedangkan financial distress, audit fee, dan opini audit berpengaruh signifikan terhadap auditor switching. Secara simultan variabel pergantian manajemen financial distress, audit fee, dan opini audit berpengaruh terhadap auditor switching sebesar, 29,5% sedangkan sisanya sebesar 70,5% dipengaruhi oleh variabel lainnya yang tidak termasuk dalam penelitian ini. Kata kunci : Pergantian Manajemen, Financial Distress, Ukuran Kantor Akuntan Publik (KAP), Audit Fee, Opini Audit, Auditor Switching.
49
Rochmatilah, Siti, Barkah Susanto i Anissa Hakim Purwantini. "The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality". JIFA (Journal of Islamic Finance and Accounting) 4, nr 1 (7.07.2021): 26–40. http://dx.doi.org/10.22515/jifa.v4i1.3005.
Pełny tekst źródłaStreszczenie:
The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality. Data in the current research were secondary data obtained from the financial statements of consumer good industry companies listed on the Indonesia Stock Exchange in the period 2017-2019. This study used purposive sampling method to select sample from the population. Based on method, obtained 26 companies with 78 samples. Data was analyzed using the multiple regression analysis. Proxy measurements for audit quality is using discretionary accruals Kaznik model (1999). The result showed that the audit switching give impact on audit quality. While audit fee, audit firm reputation and auditor specialitation do not impact on audit quality.Keywords: Audit Fee, Audit Switching, Audit Firm Reputation, Auditor Specialization, Audit Quality.
50
Deliana, Deliana, Abdul Rahman i Lifian Monica. "Faktor-faktor yang Mempengaruhi Auditor Switching". Reviu Akuntansi dan Bisnis Indonesia 5, nr 1 (30.03.2021): 1–12. http://dx.doi.org/10.18196/rabin.v5i1.11136.
Pełny tekst źródłaStreszczenie:
Latar Belakang:Pentingnya sikap independensi bagi seorang auditor dalam melakukan penugasan audit membuat setiap perusahaan harus melakukan auditor switching agar tingkat independensi dapat terjaga, namun pada kenyataannya sekalipun auditor switching telah dilakukan masih saja didapati auditor yang tidak menjaga sikap independensi. Hal ini menjadi menarik perhatian untuk diteliti mengenai hal apa saja yang menjadi faktor dalam melakukan auditor switching.Tujuan:Penelitian ini bertujuan untuk menguji pengaruh opini audit, pergantian manajemen dan financial distress terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia periode 2016-2018.Metode Penelitian:Teknik sampling dalam penelitian ini adalah metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 43 perusahaan selama 3 tahun pengamatan dan total data observasi sebanyak 129 data. Metode analisis yang digunakan adalah analisis regresi logistik.Hasil Penelitian:Hasil penelitian menunjukkan bahwa variabel independen yaitu opini audit, pergantian manajemen, dan financial distress tidak berpengaruh terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018.Keterbatasan Penelitian:Penelitian ini hanya meneliti perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia tahun 2016-2018, dan hanya menggunakan variabel opini audit, pergantian manajemen financial distress sebagai variabel yang mempengaruhi auditor switching.Keaslian/Novetly Penelitian:Penelitian ini menjawab gap penelitian terdahulu, dengan menggunakan variabel yang berbeda dari peneliti terdahulu dan rentang waktu yang berbeda dari tahun–tahun sebelumnya.