ANALISIS PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN AUDITOR DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS TERHADAP PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2008-2011)
Pranabhakti, Anindyajati Sila (Adv.: Goedono, Prof. Dr. AK. M.B.A.), Goedono, Prof. Dr. AK. M.B.A.
Tiap perusahaan diharapkan mampu terus beroperasi dalam jangka waktu lama. Kemampuan going concern tercermin dalam laporan keuangan perusahaan. Oleh karena itu, laporan keuangan perlu diaudit oleh auditor eksternal. Perusahaan yang diragukan going concern-nya dapat diberi opini audit going concern, sedangkan perusahaan yang kondisinya baik diberi opini audit non-going concern. Penelitian menggunakan dua model regresi logistik untuk menguji: 1. Apakah opini audit going concern berhubungan positif terhadap pergantian auditor dan 2. Apakah kompetensi komite audit dapat menguatkan atau melemahkan hubungan penerbitan opini audit going concern terhadap pergantian auditor. Hasil penelitian menunjukkan bahwa penerbitan opini audit going concern tidak secara signifikan mempengaruhi pergantian auditor; keberadaan komite audit terafiliasi dan anggota komite audit yang berpengalaman di bidang governance, keuangan dan akuntansi tidak secara signifikan mempengaruhi hubungan penerbitan opini audit going concern terhadap pergantian auditor. Hasil penelitian juga menunjukkan pergantian manajemen level atas tidak mendorong terjadinya pergantian auditor. Pergantian auditor justru dipengaruhi secara signifikan oleh reputasi auditor (KAP big four atau KAP non-big four).
Every company is expected to be able to operate in a long period. Going concern is represented in the companyÂ’s financial report. Therefore, it needs to be audited by an external auditor. A company who is doubted for its going concern can be given a going concern audit opinion, while the company who is in good shape good would be given a non going concern audit opinion. This research uses two logistic regression models to test: 1. Does going concern opinion positively correlates to auditor change? And 2. Could competencies of audit committee strengthen or weaken the relation between issuance of going concern opinion towards auditor change? The results show that issuance of going concern opinion does not affect auditor change significantly; the presence of affiliated audit committee and audit committees who are experts in governance, accounting and finance do not significantly affect the relation between issuance of going concern opinion towards auditor change. Also, it is shown that changing top level management does not significantly affect auditor change. However, reputation of the auditor does (Big four or non big four audit firms).
Kata Kunci : pergantian auditor, kompetensi komite audit, going concern, going concern opinion, auditor change, competencies of audit committee.
