Faktor yang mempengaruhi pergantian auditor pada perusahaan yang terdaftar di BEI
DOI:
https://doi.org/10.29407/jae.v8i1.19717Keywords:
Audit Firm Size, Auditor Change, CEO Change, Corporate Governance, Financial RestatementAbstract
This research is able to provide a purpose for conducting analysis and assessment related to the effect of restatement of financial statements, corporate governance, audit company size and replacement of the main director on the change of auditors listed on the IDX in the 2017-2021 period. The data collected as the sample for this study were 1,461 data taken from companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results of this study are certainly able to prove that restatement of financial statements and replacement of the main director have a significant positive effect on auditor turnover compared to governance. company and the size of the audit firm are certainly not able to give an effect on auditor turnover.
References
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Agrawal, A., & Cooper, T. (2017). Corporate Governance Consequences of Accounting Scandals: Evidence from Top Management, CFO and Auditor Turnover. In Quarterly Journal of Finance (Vol. 7, Issue 1). https://doi.org/10.1142/S2010139216500142
Augustyvena, E. V. (2017). Pengaruh Pergantian Manajemen, Opini Audit, Dan Kesulitan Keuangan (Financial Distress) Perusahaan Terhadap Pergantian Auditor (Auditor Switching). Artikel Ilmiah Sekolah Tinggi Elmu Ekonomi Perbanas Surabaya, 7(2), 17.
Azizah, N., & Budiwinarto, K. (2019). Pengaruh Ukuran Kap, Pergantian Manajemen, Dan Perubahan Roa Terhadap Auditor Switching Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017. Senadimas Unisri, September.
Azzali, S., & Mazza, T. (2020). Effects of financial restatements on top management team dismissal. Corporate Governance (Bingley), 20(3), 485–502. https://doi.org/10.1108/CG-06-2019-0191
Brocard, M., Franke, B., & Voeller, D. (2017). Enforcement Actions and Auditor Changes. European Accounting Review, 27(3), 407–436. https://doi.org/10.1080/09638180.2017.1307130
Budisantoso, T., Rahmawati, R., & Bandi, B. (2017). Audit Opinion Accuracy, Corporate Governance and Downward Auditor Switching: A Study of Association of Southeast Asian Nations Economics Community. International Journal of Economics and Financial Issues, 7(5), 530–540. https://search.proquest.com/openview/1d7d4b1eb525e64e21779a895949791e/1?pq-origsite=gscholar&cbl=816338
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Challen, A. E., Faisal, M., & Sari, P. E. (2021). Auditor Switching : Changes in Management , Audit Tenure , and Kap Size. The Accounting Journal of BINANIAGA Vol. 06, No. 02, December 2021, 06(02), 125–136. https://doi.org/10.33062/ajb.v6i2.474
Darmayanti, N. (2017). The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching. Journal of Economics, Business & Accountancy Ventura, 20(2), 237–248. https://doi.org/10.14414/jebav.v20i2.1125
Eshagniya, A., & Salehi, M. (2017). The impact of financial restatement on auditor changes: Iranian evidence. Asia Pacific Journal of Innovation and Entrepreneurship, 11(3), 366–390. https://doi.org/10.1108/apjie-12-2017-039
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Ghozali. (2019). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro. Jurnal Administrasi Bisnis, 10(2).
Hasnan, S., Mohd Razali, M. H., & Mohamed Hussain, A. R. (2021). The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement. Journal of Financial Crime, 28(1), 244–267. https://doi.org/10.1108/JFC-06-2020-0103
Hassan, W. K., Aljaaidi, K. S., Abidin, S. Bin, & Nasser, A. M. (2018). Internal corporate governance mechanisms and audit quality: Evidence from GCC region. International Journal of ADVANCED AND APPLIED SCIENCES, 5(8), 72–90. https://doi.org/10.21833/ijaas.2018.08.010
Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193–228.
Kusumah, M. H., & Agustina, L. (2022). Komisaris Independen sebagai Pemoderasi Pengaruh Leverage, Tipe Auditor, dan Kapitalisasi Pasar terhadap Intellectual Capital Disclosure. Owner, 6(1). https://doi.org/10.33395/owner.v6i1.689
Lianto, D. (2017). Determinan Voluntary Auditor Switching : Studi Empiris pada Perusahaan Manufaktyr di Bursa Efek Indonesia. Parsimonia, 3(3).
Majidah, & Husnimubaroq, R. (2019). Auditor Switching: Agresivitas Pajak, Corporate Governance, Spesialisasi Industri Auditor, Koneksi Politik dan Karakteristik Perusahaan. Jurnal ASET (Akuntansi Riset), 11(1), 111–122.
Manto, J. I., & Manda, D. L. (2018). Pengaruh Financial Distress, Pergantian Manajemen Dan Ukuran Kap Terhadap Auditor Switching. Media Riset Akuntansi, Auditing & Informasi, 18(2), 205–224. https://doi.org/10.25105/mraai.v18i2.3212
Mao, Y. (2018). Financial Restatement Research Literature Review. Modern Economy, 09(12). https://doi.org/10.4236/me.2018.912130
Muaqilah, N., Mus, A. R., & Nurwanah, A. (2021). Pengaruh Financial Distress, Opini Audit, Pergantian Manajemen Dan Ukuran Kap Terhadap Auditor Switching (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia). Invoice : Jurnal Ilmu Akuntansi, 3(1). https://doi.org/10.26618/inv.v3i1.4978
Naili, T., & Primasari, N. H. (2020). Audit Delay, Ukuran Kantor Akuntan Publik, Financial Distres, Opini Audit, Dan Ukuran Perusahaan Klien Terhadap Auditor Switching. Jurnal Ilmiah Akuntansi Universitas Pamulang, 8(1). https://doi.org/10.32493/jiaup.v8i1.3144
Ngalampar. (2019). Rumus dan Pembahasan Manajemen Laba Model Jones. Ngalampar. https://ngalampar.blogspot.com/2019/11/rumus-manajemen-laba-model-jones.html
Pacheco-Paredes, A. A., Rama, D. V., & Wheatley, C. M. (2017). The timing of auditor hiring: Determinants and consequences. Accounting Horizons, 31(3). https://doi.org/10.2308/acch-51732
Pradnyani, N. P. I., & Latrini, M. Y. (2017). Pergantian manajemen sebagai pemoderasi pengaruh ukuran KAP dan audit tenure pada auditor switching. 18(2), 1513–1544.
Safriliana, R., & Muawanah, S. (2019). Faktor yang Memengaruhi Auditor Switching di Indonesia. Jurnal Akuntansi Aktual, 5(3). https://doi.org/10.17977/um004v5i32019p234
Salehi, M., & Alinya, A. A. (2017). Relationship between corporate governance and audit switching: Iranian evidence. International Journal of Law and Management, 59(5). https://doi.org/10.1108/IJLMA-02-2016-0024
Salehi, M., Mokhtarzadeh, M., & Adibian, M. S. (2021). The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. www.upo.es/revistas/index.php/RevMetCuant/article/view/3816
Sambuaga, E. A., Chen, C., Fransiska, K., & Yovanka, J. (2021). Financial Restatement Period: Internal and External Auditing Mechanism. The Indonesian Journal of Accounting Research, 24(01), 51–74. https://doi.org/10.33312/ijar.519
Sima, P. A. P., & Badera, I. D. N. (2018). Reputasi Auditor sebagai Pemoderasi Pengaruh Financial Distress dan Audit Fee pada Auditor Switching. E-Jurnal Akuntansi, 8(2), 58. https://doi.org/10.24843/eja.2018.v24.i01.p03
Sinaga, J. T. G., & Sinaga, V. C. (2019). The Effect of Audit Firm Age and Audit Tenure on Audit Quality (An Empirical Study on Trusted Company Awardees Listed in Indonesia Stock Exchange 2011-2016). Abstract Proceedings International Scholars Conference, 7(1), 1293–1314. https://doi.org/10.35974/isc.v7i1.1978
Soraya, E., & Haridhi, M. (2017). Faktor-faktor yang Mempengaruhi Voluntary Auditor Switching (Studi Empiris pada Perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(1), 48–62.
Sulbahri, R. A. (2017). Pengaruh Pergantian Manajemen, Ukuran Kap dan Ukuran Perusahaan terhadap Voluntary Auditor Switching. 3(2), 1–14.
Susanto, Y. K. (2018). Auditor Switching: Management Turnover, Qualified Opinion, Audit Delay, Financial Distress. International Journal of Business, Economics and Law, 15(5), 125–132.
Utami, S. S. (n.d.). OJK Bekukan Surat Tanda Terdaftar Auditor Garuda. Medcom.Id. https://www.medcom.id/ekonomi/mikro/1bVyY91N-ojk-bekukan-surat-tanda-terdaftar-auditor-garuda
Wati, Y. (2020). Auditor Switching: New Evidence from Indonesia. The Indonesian Journal of Accounting Research, 23(01). https://doi.org/10.33312/ijar.464
Wibowo, P., & Rahmawati, A. (2019). Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector. Jurnal Dinamika Akuntansi, 11(1), 1–14.
Widjaja, Y. R., Fajar, C. M., Bernardin, D. E. Y., Mulyanti, D., & Nurdin, S. (2018). Penyusunan Laporan Keuangan Sederhana Untuk UMKM Industri Konveksi. Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat, 1(1).
Winata, A. S. (2017). Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor. Jurnal Dinamika Akuntansi, 9(1), 82–91.
Yunawati, S., & Zulkarnain, Z. (2019). The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange). International Journal on Advanced Science, Education, and Religion, 2(2), 9–16. https://doi.org/10.33648/ijoaser.v2i2.31
Agrawal, A., & Cooper, T. (2017). Corporate Governance Consequences of Accounting Scandals: Evidence from Top Management, CFO and Auditor Turnover. In Quarterly Journal of Finance (Vol. 7, Issue 1). https://doi.org/10.1142/S2010139216500142
Augustyvena, E. V. (2017). Pengaruh Pergantian Manajemen, Opini Audit, Dan Kesulitan Keuangan (Financial Distress) Perusahaan Terhadap Pergantian Auditor (Auditor Switching). Artikel Ilmiah Sekolah Tinggi Elmu Ekonomi Perbanas Surabaya, 7(2), 17.
Azizah, N., & Budiwinarto, K. (2019). Pengaruh Ukuran Kap, Pergantian Manajemen, Dan Perubahan Roa Terhadap Auditor Switching Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017. Senadimas Unisri, September.
Azzali, S., & Mazza, T. (2020). Effects of financial restatements on top management team dismissal. Corporate Governance (Bingley), 20(3), 485–502. https://doi.org/10.1108/CG-06-2019-0191
Brocard, M., Franke, B., & Voeller, D. (2017). Enforcement Actions and Auditor Changes. European Accounting Review, 27(3), 407–436. https://doi.org/10.1080/09638180.2017.1307130
Budisantoso, T., Rahmawati, R., & Bandi, B. (2017). Audit Opinion Accuracy, Corporate Governance and Downward Auditor Switching: A Study of Association of Southeast Asian Nations Economics Community. International Journal of Economics and Financial Issues, 7(5), 530–540. https://search.proquest.com/openview/1d7d4b1eb525e64e21779a895949791e/1?pq-origsite=gscholar&cbl=816338
Butar, S. B. (2018). The causes and consequence of restatements in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 22(1). https://doi.org/10.20885/jaai.vol22.iss1.art7
Challen, A. E., Faisal, M., & Sari, P. E. (2021). Auditor Switching : Changes in Management , Audit Tenure , and Kap Size. The Accounting Journal of BINANIAGA Vol. 06, No. 02, December 2021, 06(02), 125–136. https://doi.org/10.33062/ajb.v6i2.474
Darmayanti, N. (2017). The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching. Journal of Economics, Business & Accountancy Ventura, 20(2), 237–248. https://doi.org/10.14414/jebav.v20i2.1125
Eshagniya, A., & Salehi, M. (2017). The impact of financial restatement on auditor changes: Iranian evidence. Asia Pacific Journal of Innovation and Entrepreneurship, 11(3), 366–390. https://doi.org/10.1108/apjie-12-2017-039
Fauzia, M. (2019). Laporan Keuangan 2018 Direvisi, Garuda Indonesia Rugi Rp 2,45 Triliun. Kompas.Com. https://money.kompas.com/read/2019/07/26/111246526/laporan-keuangan-2018-direvisi-garuda-indonesia-rugi-rp-245-triliun?page=all
Ghozali. (2019). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro. Jurnal Administrasi Bisnis, 10(2).
Hasnan, S., Mohd Razali, M. H., & Mohamed Hussain, A. R. (2021). The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement. Journal of Financial Crime, 28(1), 244–267. https://doi.org/10.1108/JFC-06-2020-0103
Hassan, W. K., Aljaaidi, K. S., Abidin, S. Bin, & Nasser, A. M. (2018). Internal corporate governance mechanisms and audit quality: Evidence from GCC region. International Journal of ADVANCED AND APPLIED SCIENCES, 5(8), 72–90. https://doi.org/10.21833/ijaas.2018.08.010
Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193–228.
Kusumah, M. H., & Agustina, L. (2022). Komisaris Independen sebagai Pemoderasi Pengaruh Leverage, Tipe Auditor, dan Kapitalisasi Pasar terhadap Intellectual Capital Disclosure. Owner, 6(1). https://doi.org/10.33395/owner.v6i1.689
Lianto, D. (2017). Determinan Voluntary Auditor Switching : Studi Empiris pada Perusahaan Manufaktyr di Bursa Efek Indonesia. Parsimonia, 3(3).
Majidah, & Husnimubaroq, R. (2019). Auditor Switching: Agresivitas Pajak, Corporate Governance, Spesialisasi Industri Auditor, Koneksi Politik dan Karakteristik Perusahaan. Jurnal ASET (Akuntansi Riset), 11(1), 111–122.
Manto, J. I., & Manda, D. L. (2018). Pengaruh Financial Distress, Pergantian Manajemen Dan Ukuran Kap Terhadap Auditor Switching. Media Riset Akuntansi, Auditing & Informasi, 18(2), 205–224. https://doi.org/10.25105/mraai.v18i2.3212
Mao, Y. (2018). Financial Restatement Research Literature Review. Modern Economy, 09(12). https://doi.org/10.4236/me.2018.912130
Muaqilah, N., Mus, A. R., & Nurwanah, A. (2021). Pengaruh Financial Distress, Opini Audit, Pergantian Manajemen Dan Ukuran Kap Terhadap Auditor Switching (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia). Invoice : Jurnal Ilmu Akuntansi, 3(1). https://doi.org/10.26618/inv.v3i1.4978
Naili, T., & Primasari, N. H. (2020). Audit Delay, Ukuran Kantor Akuntan Publik, Financial Distres, Opini Audit, Dan Ukuran Perusahaan Klien Terhadap Auditor Switching. Jurnal Ilmiah Akuntansi Universitas Pamulang, 8(1). https://doi.org/10.32493/jiaup.v8i1.3144
Ngalampar. (2019). Rumus dan Pembahasan Manajemen Laba Model Jones. Ngalampar. https://ngalampar.blogspot.com/2019/11/rumus-manajemen-laba-model-jones.html
Pacheco-Paredes, A. A., Rama, D. V., & Wheatley, C. M. (2017). The timing of auditor hiring: Determinants and consequences. Accounting Horizons, 31(3). https://doi.org/10.2308/acch-51732
Pradnyani, N. P. I., & Latrini, M. Y. (2017). Pergantian manajemen sebagai pemoderasi pengaruh ukuran KAP dan audit tenure pada auditor switching. 18(2), 1513–1544.
Safriliana, R., & Muawanah, S. (2019). Faktor yang Memengaruhi Auditor Switching di Indonesia. Jurnal Akuntansi Aktual, 5(3). https://doi.org/10.17977/um004v5i32019p234
Salehi, M., & Alinya, A. A. (2017). Relationship between corporate governance and audit switching: Iranian evidence. International Journal of Law and Management, 59(5). https://doi.org/10.1108/IJLMA-02-2016-0024
Salehi, M., Mokhtarzadeh, M., & Adibian, M. S. (2021). The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. www.upo.es/revistas/index.php/RevMetCuant/article/view/3816
Sambuaga, E. A., Chen, C., Fransiska, K., & Yovanka, J. (2021). Financial Restatement Period: Internal and External Auditing Mechanism. The Indonesian Journal of Accounting Research, 24(01), 51–74. https://doi.org/10.33312/ijar.519
Sima, P. A. P., & Badera, I. D. N. (2018). Reputasi Auditor sebagai Pemoderasi Pengaruh Financial Distress dan Audit Fee pada Auditor Switching. E-Jurnal Akuntansi, 8(2), 58. https://doi.org/10.24843/eja.2018.v24.i01.p03
Sinaga, J. T. G., & Sinaga, V. C. (2019). The Effect of Audit Firm Age and Audit Tenure on Audit Quality (An Empirical Study on Trusted Company Awardees Listed in Indonesia Stock Exchange 2011-2016). Abstract Proceedings International Scholars Conference, 7(1), 1293–1314. https://doi.org/10.35974/isc.v7i1.1978
Soraya, E., & Haridhi, M. (2017). Faktor-faktor yang Mempengaruhi Voluntary Auditor Switching (Studi Empiris pada Perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(1), 48–62.
Sulbahri, R. A. (2017). Pengaruh Pergantian Manajemen, Ukuran Kap dan Ukuran Perusahaan terhadap Voluntary Auditor Switching. 3(2), 1–14.
Susanto, Y. K. (2018). Auditor Switching: Management Turnover, Qualified Opinion, Audit Delay, Financial Distress. International Journal of Business, Economics and Law, 15(5), 125–132.
Utami, S. S. (n.d.). OJK Bekukan Surat Tanda Terdaftar Auditor Garuda. Medcom.Id. https://www.medcom.id/ekonomi/mikro/1bVyY91N-ojk-bekukan-surat-tanda-terdaftar-auditor-garuda
Wati, Y. (2020). Auditor Switching: New Evidence from Indonesia. The Indonesian Journal of Accounting Research, 23(01). https://doi.org/10.33312/ijar.464
Wibowo, P., & Rahmawati, A. (2019). Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector. Jurnal Dinamika Akuntansi, 11(1), 1–14.
Widjaja, Y. R., Fajar, C. M., Bernardin, D. E. Y., Mulyanti, D., & Nurdin, S. (2018). Penyusunan Laporan Keuangan Sederhana Untuk UMKM Industri Konveksi. Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat, 1(1).
Winata, A. S. (2017). Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor. Jurnal Dinamika Akuntansi, 9(1), 82–91.
Yunawati, S., & Zulkarnain, Z. (2019). The Determinant Factors of Auditor Switch (Empirical studies to Companies listed on Indonesian Stock Exchange). International Journal on Advanced Science, Education, and Religion, 2(2), 9–16. https://doi.org/10.33648/ijoaser.v2i2.31
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Published
2023-03-22
How to Cite
Harsono, . B. ., & Rina, R. (2023). Faktor yang mempengaruhi pergantian auditor pada perusahaan yang terdaftar di BEI. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(1), 65–78. https://doi.org/10.29407/jae.v8i1.19717
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Volume 8 No 1 Tahun 2023
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