Analisis faktor-faktor yang mempengaruhi litigasi auditor

MAYANGSARI, Sekar, Promotor Prof.Dr. Bambang Sudibyo, MBA

2005 | Disertasi | S3 Akuntansi

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi litigasi auditor. Faktor-faktor yang diduga mempengaruhi litigasi auditor dibedakan atas 3 karakteristik: karakteristik auditee, karakteristik auditor serta karakteristik hubungan auditor-auditee. Sampel yang digunakan pada penelitian ini sebanyak 171 penugasan audit dengan periode amatan mulai 1996 sampai dengan 2003. Dari 171 penugasan audit tersebut dibedakan atas 78 penugasan audit yang mengakibatkan terjadinya litigasi auditor sedangkan 93 penugasan audit tidak mengakibatkan litigasi pada auditor. Metoda analisis dengan menggunakan regresi logit. Hasil penelitian menunjukkan bahwa ukuran klien, kepemilikan saham klien oleh manajemen ataupun institusi tidak berpengaruh pada litigasi auditor. Sedangkan keberadaan komite audit, komisaris independen, manajemen laba, konservatisme, tingkat kesulitan keuangan, risiko perusahaan, risiko industri, kualitas KAP, lamanya masa penugasan auditor serta spektrum jasa berpengaruh secara signifikan pada probabilitas auditor terkena litigasi. Penelitian ini juga melakukan analisis sensitivitas untuk menguji konsistensi hasil penelitian dengan mengendalikan bias yang mungkin terjadi. Bias dikendalikan dengan menggunakan heckman’s lambda. Hasil penelitian menunjukkan tidak terjadi perubahan signifikansi hasil penelitian sebelum adanya kendali bias. Dengan demikian bias yang mungkin ada tidak mempengaruhi hasil penelitian. Analisis lanjutan dilakukan dengan membedakan sampel atas auditor yang terkena litigasi dan sanksi, auditor yang terkena litigasi tapi tidak terkena sanksi serta auditor yang tidak terkena litigasi. Pengujian dilakukan dengan menggunakan regresi multinomial logit. Hasilnya menunjukkan bahwa faktor tingkat kesulitan keuangan, keberadaan komite audit dan risiko industri mempengaruhi probabilitas auditor terkena litigasi dan sanksi. Analisis lanjutan dengan membedakan sampel Indonesia dan Amerika Serikat menunjukkan adanya perbedaan signifikansi variabel untuk kedua kelompok sampel. Ukuran klien merupakan variabel yang hanya signifikan mempengaruhi probabilitas auditor terkena sanksi di Amerika Serikat sedangkan tingkat kesulitan keuangan menjadi variabel yang hanya signifikan berpengaruh pada probabilitas auditor terkena sanksi di Indonesia. Sedangkan variabel lain yaitu manajemen laba secara signifikan berpengaruh pada kedua sampel.

This study investigates the impact of auditor and auditee characteristics and the relationship between auditor and auditee characteristics on probability of litigation against auditors. The factors are derived from a theoretical and empirical analyses and economic incentives to bring lawsuit. This study identifies three categories of factors as follows: auditee characteristics, auditor characteristics and auditor-auditee relationship characteristics. This study uses logit regression to test the hypotheses. There are 171 audit engagements as samples consisting of, 78 audit engagements whose auditors are sued and 93 audit engagements whose auditors are not sued during 1996-2003. The results show that client size, management ownership and institutional ownership do not have significant influence on probability of litigation against auditors. Other factors, such as: audit committee, independence commissioner, earnings management, conservatism, financial difficulties, firm risk, industry risk, audit firm quality, the length of auditor engagement and service spectrum have significant influence on probability of litigation against auditors. This study uses sensitivity analysis and further analyses to give deeper explanation about auditor litigation phenomena. Sensitivity analysis is conducted by controlling for measurement’s bias. Bias is controlled by heckman’s lambda. The results are robust for sensitivity test. In further analyses, this study uses three groups of auditor litigation. The groups base on auditor litigation resolution and are classified as follows: first, litigation against auditors with imposing sanction against auditor, second, litigation against auditors with not imposing sanction against auditor, and third no litigation against auditors. The results suggest that financial difficulties, audit committee and industry risk significantly influence on probability of litigation against auditors that cause auditors get sanctions. Another variables, such as earnings management, conservatism, independent commissioner, firm risk, audit firm quality, service spectrum, and the length of auditor engagement significantly influence on probability of litigation against auditor that not cause sanction. In further analyses, this study uses two different samples, USA and Indonesia. The results show that client’s size significantly influence on probability of litigation against auditors only for USA sample and financial difficulties significantly influence on probability of litigation against auditors only for Indonesia sample. But earnings management significantly influence on probability of litigation against auditors for both samples.

Kata Kunci : Litigasi Auditor,Hubungan Auditee dan Auditor