Pengaruh Ukuran Kantor Akuntan Publik (KAP), Ukuran Perusahaan Dan Opini Audit terhadap Auditor Switching

Majalah Sainstekes Pub Date : 2019-07-31 DOI:10.33476/MS.V5I2.932

Ridho Wardana, Auliffi Ermian Challen

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引用次数: 1

Abstract

The aim of this study is to examine the influence of Audit Firm Size, Firm Size, and Audit Opinion towards Auditor Switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia.This research used the sample of real estate and property industries which listed in Indonesian Stock Exchange during 2010-2014 periods. The number of real estate and property industries sampled in this study were 10 companies with 5 years observation. Based on purposive sampling method, sample consist of 50 financial statements in this research. Research variable being used are Audit Firm Size (KAP), Firm Size (LnTA), Audit Opinion (OPINI), and Auditor Switching (SWITCH). By using logistic regression in SPSS 20 software. The result of this research shown below: (1) Audit Firm Size has effect on Auditor Switching, (2) Firm Size does not has effect towards Auditor Switching, and (3) Audit Opinion does not has effect towards Auditor Switching.

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公共会计办公室(引擎盖)、公司规模和审计人员转换的意见的影响

本研究的目的是考察审计事务所规模、事务所规模和审计意见对审计师转换的影响。过去一些关于审计师转换的研究显示了不同的结果。正因为如此，审计师转换理论还需要进一步的研究来验证。本研究的目的是寻找有关可能影响印度尼西亚审计师转换的因素的实证证据。本研究使用了2010-2014年期间在印尼证券交易所上市的房地产和房地产行业的样本。本研究选取的房地产及物业行业样本数量为10家，观察期为5年。本研究采用目的性抽样方法，选取50份财务报表作为样本。使用的研究变量是审计事务所规模(KAP)、事务所规模(LnTA)、审计意见(OPINI)和审计师转换(SWITCH)。采用SPSS 20软件进行logistic回归分析。研究结果表明:(1)审计事务所规模对审计师转换有影响;(2)审计事务所规模对审计师转换没有影响;(3)审计意见对审计师转换没有影响。

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