PERTIWI, Theresia Yulinda (2017) Determinants Of Voluntary Auditor Switching On Banking Companies Listed In Indonesia Stock Exchange. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Voluntary auditor switching can happen due to two reasons, whether auditor resign their own intention or are dismissed. The regulation of auditor switching issued by The Government of Finance Minister No. 17/PMK.01/2008 is the rule regarding with providing general audit service of financial report conducted by public accountant firm for the consecutive period of consecutive 6 (six) years at most. This study aimed to examining the factors that influence voluntary auditor switching in Indonesia. Using factors such as management changes, client size, public ownership, size of public accountant firm, and audit opinion. The research was conducted on the banking companies listed on Indonesia Stock Exchange during 2010-2015 with 29 sample obtained using purposive sampling method. Data are analyzed using logistic regression method. The conclusion of this research is that partially management changes, public ownership, size of public accountant firm has not influence on voluntary auditor switching. On the other hand, the client size and audit opinin has not influence on voluntary auditor switching. Agency theory is closely related to client size because when the management hire an audior its auditor must perform a high-quality work, especially in the case of big scale banking companies. However, if the auditor is incapable of fulfilling the responsibility, he will be switched. Signaling theory is closely related to audit opinion; audit opinion over bank financial report gives positive or negative signal to external users. Negative signal may be given if the company received except unqualified. Therefore, the company will switch its auditor to get fair opinion without exception. Auditor switching secara voluntary dapat disebabkan oleh dua hal yaitu auditor mengundurkan diri karena keinginannya sendiri atau auditor dipecat. Aturan tentang auditor switching dikeluarkan Permenkeu RI No. 17/PMK.01/2008 yang mengatur tentang “Jasa Akuntan Publik” yaitu pemberian jasa audit kepada klien, maksimum 6 tahun buku berturut-turut. Penelitian ini bertujuan untuk menguji pengaruh pergantian kantor akuntan publik secara voluntary di Indonesia. Dengan menggunakan lima variabel: pergantian manajemen, ukuran klien, kepemilikan publik, ukuran kantor akuntan publik, opini audit. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2010-2015 dengan 29 sampel penelitian yang diperoleh menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa pergantian manajemen, kepemilikan publik, ukuran kantor akuntan publik tidak berpengaruh pada auditor switching secara voluntary. Sedangkan, ukuran klien dan opini audit secara signifikan berpengaruh pada auditor switching secara voluntary. Teori agency yang berhubungan dengan ukuran klien karena ketika manajemen menyewa auditor, dan auditor berkewajiban melakukan kinerja yang berkualitas, terlebih untuk perbankan dengan ukuran yang besar. Tetapi, jika auditor tidak dapat melakukan kewajibannya, maka auditornya akan diganti. Teori signalling yang berhubungan dengan opini audit, opini audit pada laporan keuangan perbankan memberikan signal positive atau negative kepada external users, signal negative mungkin akan diberikan jika perusahaan menerima except unqualified. Oleh karena itu perusahan akan mengganti auditornya untuk mendapat opini wajar tanpa pengecualian.

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