PENGARUH FINANCIAL DISTRESS, RISIKO KUALITAS AUDIT, DAN OPPORTUNITIES TO MANIPULATE INCOME TERHADAP AUDITOR SWITCHING
DOI:
https://doi.org/10.61994/equivalent.v1i1.25Keywords:
Auditor Switching, Financial Distress, Risiko Kualitas Audit, Opportunities to Manipulate Income, Ukuran Perusahaan, Pandemi Covid-19Abstract
ABSTRACK
This study aims to examine the effect of Financial Distress, Audit Quality Risk, and Opportunities to Manipulate Income with the control variable, namely Company Size on Auditor Switching before and during the Covid-19 pandemic. The data used in this study is secondary data with a population of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The sampling technique in this study used a purposive sampling technique and produced a total sample of 100 companies. The results showed that Audit Quality Risk and Opportunities to Manipulate Income had an effect on Auditor Switching while Financial Distress controlled by Firm Size had no effect on Auditor Switching.
Keywords: Auditor Switching, Financial Distress, Audit Quality Risk, Opportunities to Manipulate Income, Company Size, Covid-19 Pandemic.
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh dari Financial Distress, Risiko Kualitas Audit, dan Opportunities to Manipulate Income dengan variabel kontrol yaitu Ukuran Perusahaan terhadap Auditor Switching pada sebelum dan pada masa pandemi covid-19. Data yang digunakan dalam penelitian ini adalah data sekunder dengan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dan menghasilkan jumlah sampel sebanyak 100 perusahaan. Hasil penelitian menunjukkan bahwa Risiko Kualitas Audit dan Opportunities to Manipulate Income berpengaruh terhadap Auditor Switching sedangkan Financial Distress dengan dikontrol Ukuran Perusahaan tidak memiliki pengaruh terhadap Auditor Switching.
References
Standar Audit 200, Standar Profesional Akuntan Publik SA 200 (2016).
Achmad, T. (2018). Pengaruh Kualitas Audit Dan Auditor Switching Terhadap Kecurangan Pelaporan Keuangan. Jurnal Akuntansi Dan Bisnis, 18(2), 110–125.
Aini, N., & Yahya, M. R. (2019). Pengaruh Management Change, Financial Distress, Ukuran Perusahaan Klien, Dan Opini Audit Terhadap Auditor Switching. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 245–258. https://doi.org/10.24815/jimeka.v4i2.12235
Augustyvena, E. V., & Wilopo, R. (2017). The effect of management change, audit opinion, and financial distress on auditor switching. The Indonesian Accounting Review, 7(2), 231. https://doi.org/10.14414/tiar.v7i2.950
Chadegani, A. A., Mohamed, Z. M., & Jari, A. (2011a). The Determinant Factors of auditor switch among companies listed on Tehran Stock Exchange. International Research Journal of Finance and Economics, 80.
DeAngelo, L. E. (1981). Audit Quality and Size. Journal of Accounting and Economics, 3(3). https://doi.org/10.1016/0165-4101(81)90002-1
DeFond, M. L. (1992). The Association Between Changes in Client Firm Agency Costs and Auditor Switching. Auditing: A Journal of Practice & Theory, 11(1).
Devi, S., Warasniasih, N. M. S., & Masdiantini, P. R. (2020). The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange. Journal of Economics, Business, & Accountancy Ventura, 23(2). https://doi.org/10.14414/jebav.v23i2.2313
Dwiyanti, R. M. E., & Sabeni, A. (2014). Faktor-Faktor Yang Mempengaruhi Auditor Switching Secara Voluntary. Diponegoro Journal of Accounting, 3(3), 716–723.
Faradila, P., & Aziz, A. (2016). Analisa Kinerja Keuangan Terhadap Prediksi Financial Distress Ukuran Perusahaan. Jurnal Ekonomi Dan Bisnis, 3(1), 27–38.
Ghozali, I. (2018). Ghozali 2018. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang.
Ikatan Akuntan Publik Indonesia. (2020). Respons Auditor atas Pandemi COVID-19: Terhadap Laporan Keuangan, Prosedur Audit, dan Pertimbangan Praktis Penunjang Kualitas Audit. Institut Akuntan Publik Indonesia, April, 1–20. https://iapi.or.id/uploads/article/76-TECH_NEWSFLASH_APRIL_2020.pdf
Ikhsan, A., muhyarsyah, Tanjung, H., & Oktaviani, A. (2014). Metodelogi Penelitian Untuk Akuntansi dan Manajemen. In citapustaka media.
Kusuma, H., & Farida, D. (2019). Research in Business and Social Science Likelihood of Auditor Switching : Evidence for Indonesia. International Journal of Research in Business and Social Science, 8(2), 29–40.
Lee, D., & Sukartha, I. M. (2017). Fee Audit Sebagai Pemoderasi Pengaruh Auditor Switching Dan Audit Tenure Pada Kualitas Audit. E-Jurnal Akuntansi, 0(0), 1455–1484.
Manto, J. I., & Lesmana Wanda, D. (2018). Pengaruh Financial Distress, Pergantian Manajemen Dan Ukuran Kap Terhadap Auditor Switching. Media Riset Akuntansi, Auditing & Informasi, 18(2), 205. https://doi.org/10.25105/mraai.v18i2.3212
Putra, V. A., & Wilopo, R. (2018). The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay. The Indonesian Accounting Review, 7(1). https://doi.org/10.14414/tiar.v7i1.956
Putri, S. D. A. (2015). Motif Kecurangan, Adanya Kesempatan Dan Manipulasi Laba. Jurnal Akuntansi Indonesia, 4(2), 133. https://doi.org/10.30659/jai.4.2.133-141
Saleem, K. A. (2021). The Impact of the Coronavirus Pandemic on Auditing Quality in Jordan. International Journal of Innovation, Creativity and Change, 15(4).
Satya, E., & Putri, G. (2019). Auditor Switching and Initial Audit Procedures : A Case Study. Atlantis Press, 348(APRiSH 2018), 205–211.
Sekaran, U., & Bougie, R. (2017a). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian, Buku 2. In Salemba Empat.
Sitio, R., & Anisykurlillah, I. (2015). Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan, Budaya Organisai dan Struktur Audit Terhadap Kinerja Auditor. Accounting Analysis Journal, 3(3).
Stephanie, J., & Prabowo, T. J. W. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia. Diponegoro Journal of Accounting, 6(3), 1–12. https://doi.org/10.37641/jiakes.v8i3.390
Sugiyono. (2011). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.
Sugiyono. (2014). Uji Hipotesis. Angewandte Chemie International Edition, 6(11), 951–952.
Sugiyono. (2016). Sugiyono, Metode Penelitian. Sugiyono.
metode penelitian kuantitatif, kualitatif,dan R&D, Alfabeta, cv. ___ (2016).
Wijaya, I. G. K. H. K., & Sudarma, M. (2013). Faktor-faktor yang Mempengaruhi Pergantian Kantor Akuntan pada Perusahaan Manufaktur di Indonesia. 5.
Woo, E. S., & Koh, H. C. (2001). Factors associated with auditor changes: A Singapore study. Accounting and Business Research, 31(2), 133–144. https://doi.org/10.1080/00014788.2001.9729607
Yanti, N. D. (2017). The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching. Journal of Economics, Business & Accountancy Ventura, 20(2). https://doi.org/10.14414/jebav.v20i2.1125
Zikra, F., & Syofyan, E. (2019). Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching. Jurnal Eksplorasi Akuntansi, 1(3), 1556–1568. https://doi.org/10.24036/jea.v1i3.162
