PENGARUH OPINI, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
PRADANA, DION FADIL (Adv.: Ahmad Amin, SE., M.Sc), Ahmad Amin, SE., M.Sc
Perusahaan yang terdaftar di BEI memiliki kewajiban untuk menerbitkan laporan keuangan auditan. Atas dasar peraturan nomor X.K.6 tentang Kewajiban Penyampaian Laporan Tahunan Bagi Emiten dan Perusahaan Publik yang telah ditetapkan oleh Bapepam, maka perusahaan go public membutuhkan jasa auditor yang berperan sebagai pihak independen guna memberikan opini atas kewajaran laporan keuangan. Penelitian ini berusaha menganalisis beberapa faktor yang mempengaruhi perusahaan dalam membuat keputusan terkait auditor switching. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama periode penelitian 2009-2011.
Terdapat tiga independen variabel yang digunakan dalam penelitian ini, antara lain opini audit, reputasi KAP, dan financial distress. Dari hasil penelitian, ketiga variabel independen tersebut secara signifikan berpengaruh auditor switching selaku variabel dependen.
Companies that listed on IDX required to publish audited financial statement. Based on regulation No. X.K.6 about the responsibilities of publishing annual report for issuers and public companies that have been made by Bapepam, public companies require auditor as an independent party to produce opinion of fairness of the financial statement. This research trying to analize several factors that affect companies from making a decision about auditor switching. The object on this research are the public companies that listed on IDX during 2009-2011.
There are three independent variables used in this research, such as opinion, reputation of audit firms, and financial distress. Based on this research, all of those independent variables are taking effect significantly to auditor switching.
Kata Kunci : auditor switching, opinion, reputation of audit firms, financial distress.
