Analisis Pengaruh Karakteristik Audit dan Karakteristik Perusahaan Terhadap Pergantian Kantor Akuntan Publik pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Abstract
Studi ini bertujuan untuk mengkaji pengaruh dari karakteristik audit dan karakteristik perusahaan terhadap pergantian Kantor Akuntan Publik di Indonesia. Karakteristik audit terdiri atas opini audit, keterlambatan audit, dan reputasi KAP. Karakteristik perusahaan terdiri atas ukuran perusahaan, kesulitan keuangan, pergantian manajemen, pertumbuhan perusahaan, dan kompleksitas perusahaan. Data yang dikaji dalam studi ini terdiri atas laporan tahunan perusahaan yang tercatat pada Bursa Efek Indonesia pada tahun 2014 sampai dengan 2018. Sampel diambil dengan memanfaatkan metode purposive sampling dan yang terpilih sebanyak 439 perusahaan (2.131 data).
Keywords:
Kantor Akuntan Publik, Pergantian KAP, Rotasi KAP
References
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Arifati, R., Andini, R., & Saidin. (2016). Analysis of effect of audit opinion, kap size, financial trouble, turn management, company size and growth company towards auditor switching. Journal of Accounting, 2(2).
Arisudhana, D. (2017). Pengaruh audit delay, ukuran klien, opini audit tahun sebelumnya, reputasi kap dan return in asset terhadap pergantian auditor sukarela. Jurnal Akuntansi Dan Keuangan, 6(1). https://doi.org/ISSN: 2252 7141
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Azubike, J. U. ., & Anggreh, M. (2014). Corporate governance and audit delay in Nigerian quoted companies. European Journal of Accounting, Auditing and Finance Research, 2(10), 22–33.
Beattie, V., & Fearnley, S. (1995). The importance of audit firm characteristics and the drivers of auditor change in UK listed companies. Accounting and Business Research, 25(100), 227–239. https://doi.org/10.1080/00014788.1995.9729912
Blouin, J., Grein, B. M., & Rountree, B. R. (2007). An analysis of forced auditor change: The case of former Arthur Andersen clients. Accounting Review, 82(3), 621–650. https://doi.org/10.2308/accr.2007.82.3.621
Carcello, J. V, & Neal, T. L. (2003). Audit committee independence and disclosure : choice for financially distressed firms. Corporate Governance, 11(4), 289–299. https://doi.org/10.1111/1467-8683.00327
Carslaw, C. A. P. N., & Kaplan, S. E. (1991). An examination of audit delay: further evidence from New Zealand. Accounting and Business Research, 22(85), 21–32. https://doi.org/10.1080/00014788.1991.9729414
Chadegani, A. A., Mohamed, Z. M., & Jari, A. (2011). The determinant factors of auditor switch among companies listed on Tehran Stock Exchange. International Research Journal of Finance and Economics, 80(80), 158–168. https://doi.org/10.1167/iovs.11-7524
Chen, C., Chang, F.-H., & Yen, G. (2005). The information contents of auditor change in financial distress prediction, 1–30.
Cristansy, J., & Ardiati, A. Y. (2016). Pengaruh kompleksitas perusahaan, ukuran perusahaan dan ukuran kap terhadap fee audit. MODUS, 30(2), 198–211.
Damayanti, S., & Sudarma, M. (2007). Faktor-faktor yang mempengaruhi perusahaan berpindah kantor akuntan publik, 1–23.
Deangelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(July), 183–199.
Edy, S., & Herawaty, A. (2005). Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba. Simposium Nasional Akuntansi, (September), 15–16.
Farid, Z., & Pamudji, S. (2014). Faktor-faktor yang mempengaruhi pergantian kantor akuntan publik pada perusahaan go public di Indonesia. Diponegoro Journal of Accounting, 3(4).
Fitriani, N. A., & Zulaikha. (2014). Analisis faktor-faktor yang mempengaruhi voluntary auditor switching di perusahaan manufaktur Indonesia. Diponegoro Journal of Accounting, 3, 1–13.
Gharibi, A. K., & Geraeely, M. S. (2016). Investigating the effective factors on changing auditor: Evidences of Iranian firms. Problems and Perspectives in Management, 14(3), 401–406. https://doi.org/10.21511/ppm.14(3-si).2016.14
Gunady, F., & Mangoting, Y. (2013). Faktor-faktor yang mempengaruhi keputusan perusahaan manufaktur melakukan pergantian kantor akuntan publik. Tax & Accounting Review, 3(2), 1–13.
Handini, U. Y. M. (2017). Pengaruh audit fee, going concern, financial distress, ukuran perusahaan klien, kepemiikan institusional dan kompleksitas perusahaan terhadap auditor switching.
Hudaib, M., & Cooke, T. E. (2005). The impact of managing director changes and financial distress on audit qualification and auditor switching. Journal of Business Finance and Accounting, 32(9–10), 1703–1739. https://doi.org/10.1111/%28ISSN%291468-5957/issues
Iskandar, M. T., & Wafa, M. S. G. W. S. A. (1993). Incidence of qualified opinions and the effects on auditor switchin : An empirical study in Malaysia. Jurnal Pengurusan 12.
Joher, H., Mohamad, S., Ali, M., & Annuar, M. N. (2000). The auditor switch decision of Malaysian listed firms : An analysis of its determinants & wealth effect.
Johnson, W. B., & Lys, T. (1990). The market for audit services. Evidence from voluntary auditor changes. Journal of Accounting and Economics, 12(1–3), 281–308. https://doi.org/10.1016/0165-4101(90)90051-5
Khasanah, I., & Nahumury, J. (2013). The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI). Journal of Accounting, 3(2), 203–212. https://doi.org/10.14414/tiar.13.030210
Khasharmeh, H. A. (2015). Determinants of auditor switching in Bahraini’s listed companies - An empirical study. European Journal of Accounting, Auditing and Finance Research, 3(11), 73–99. https://doi.org/10.1017/CBO9781107415324.004
Malekinejad, R. (2016). The effectiveness of financial statements in management decision making. International Journal of Accounting Research, 2(11).
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.
Meryani, L. H., & Mimba, N. P. S. H. (2013). Pengaruh financial distress, going concern opinion dan management changes pada voluntary auditor switching. E-Jurnal Akuntansi Universitas Udayana, 629–648.
Nagy, A. L. (2005). Mandatory audit firm turnover, financial reporting quality, and client bargaining power: the case of Arthur Andersen. Accounting Horizons, 19(2), 51–68.
Nazri, S. N. F. S. M., Smith, M., & Ismail, Z. (2012). Factors influencing auditor change: Evidence from Malaysia. Asian Review of Accounting, 20(3), 222–240. https://doi.org/10.1108/13217341211263274
Niandari, N. (2014). Voluntary auditor switching : Perspektif peraturan menteri keuangan. Jurnal Akuntansi Bisnis, 8.
Nurcahyani, Y. (2013). Pengaruh tingkat pertumbuhan perusahaan, financial distress dan ukuran kap terhadap pergantian auditor.
Nuryanti, L. (2012). Pengaruh opini audit dan tingkat pertumbuhan perusahaan terhadap pergantian auditor.
Peraturan Pemerintah Nomor 20 Tahun 2015 tentang Praktik Akuntan Publik, Pub. L. No. 20 (2015). Indonesia.
Pradita, S. A. P., & Laksito, H. (2015). Analisis hubungan auditor-klien : Faktor-faktor yang mempengaruhi auditor switching. Diponegoro Journal of Accounting, 4(4), 1–12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting
Prasetyaningrum, H. (2015). Analisis faktor-faktor yang mempengauhi auditor switching.
Prastitis, Y. T. (2012). Auditor switching : Analisis berdasar ukuran kap, ukuran klien dan financial distress. Accounting Analysis Journal, 1(2), 1–6. https://doi.org/ISSN 2252-6765
Putra, I. W. D. W. (2014). Pengaruh financial distress, rentabilitas, pertumbuhan perusahaan dan opini audit pada pergantian auditor. E-Jurnal Akuntansi Universitas Udayana, 2(8), 308–323.
Ratnawati, L. F. (2018). Pengaruh management turnover, financial distress, opini audit, ukuran kap dan ukuran perusahaan terhadap auditor switching.
Robbitasari, A. P., & Wiratmaja, I. dewa N. (2013). Pengaruh opini audit going concern, kepemilikan institusional dan audit delay pada voluntary auditor switching. E-Jurnal Akuntansi Universitas Udayana, 3, 652–665.
Ruroh, F. M. (2016). Pengaruh pergantian manajemen, kesulitan keuangan, ukuran kap dan audit delay terhadap auditor switching. Jurnal Nominal, (3), 68–80.
Sidhi, B. A. D. M., & Wirakusuma, M. G. (2015). Pengaruh ukuran perusahaan, tingkat penjualan perusahaan dan reputasi kap pada pergantian kap. E-Jurnal Akuntansi Universitas Udayana, 13(3), 723–736.
Siegel, P. H., Naser-Tavakolian, M., & O’Shaughnessy, J. J. (2008). Factors influencing auditor switching in the European union. Ssrn, (October). https://doi.org/10.2139/ssrn.1612540
Susan, & Trisnawati, E. (2011). Faktor-faktor yang mempengaruhi perusahaan melakukan auditor switch. Jurnal Bisnis Dan Akuntansi, 13.
Utami, S. F. (2015). Analisis faktor-faktor yang mempengaruhi pergantian auditor secara sukarela. Jom FEKON, 2, 1–15.
Utomo, B. D. (2010). Pengaruh client contracting environment, reputasi klien, dan ukuran kap terhadap pergantian kap pada perusahaan manufaktur yang terdaftar di BEI. Skripsi.
Wayan, N. A. J., & Ketut, N. R. (2013). Auditor switching dan faktor-faktor yang mempengaruhinya. E-Jurnal Akuntansi Universitas Udayana 3.3, 3, 231–246.
Wea, A. N. S., & Murdiawati, D. (2015). Faktor-faktor yang mempengaruhi auditor switching secara voluntary pada perusahaan manufaktur. Jurnal Bisnis Dan Ekonomi.
Weiner, J. (2012). Auditor size vs auditor quality : An analysis of auditor switches.
Wijayani, E. D., & Januarti, I. (2011). Analisis faktor-faktor yang mempengaruhi perusahan di Indonesia melakukan auditor switching. Simposium Nasional Akuntansi, 21–22.
Woo, E. S., & Koh, H. C. (2001). Factors associated with auditor changes: A Singapore study. Accounting and Business Research, 31(2), 133–144. https://doi.org/10.1080/00014788.2001.9729607
Yanti, N. D. (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
Arifah, A. H. N. (2018). Analisis pengaruh pergantian manajemen, ukuran kap, opini audit, pertumbuhan perusahaan dan audit delay terhadap auditor switching.
Arifati, R., Andini, R., & Saidin. (2016). Analysis of effect of audit opinion, kap size, financial trouble, turn management, company size and growth company towards auditor switching. Journal of Accounting, 2(2).
Arisudhana, D. (2017). Pengaruh audit delay, ukuran klien, opini audit tahun sebelumnya, reputasi kap dan return in asset terhadap pergantian auditor sukarela. Jurnal Akuntansi Dan Keuangan, 6(1). https://doi.org/ISSN: 2252 7141
Augustyvena, E. V. (2017). Pengaruh pergantian manajemen, opini audit dan kesulitan keuangan perusahaan terhadap pergantian auditor.
Azubike, J. U. ., & Anggreh, M. (2014). Corporate governance and audit delay in Nigerian quoted companies. European Journal of Accounting, Auditing and Finance Research, 2(10), 22–33.
Beattie, V., & Fearnley, S. (1995). The importance of audit firm characteristics and the drivers of auditor change in UK listed companies. Accounting and Business Research, 25(100), 227–239. https://doi.org/10.1080/00014788.1995.9729912
Blouin, J., Grein, B. M., & Rountree, B. R. (2007). An analysis of forced auditor change: The case of former Arthur Andersen clients. Accounting Review, 82(3), 621–650. https://doi.org/10.2308/accr.2007.82.3.621
Carcello, J. V, & Neal, T. L. (2003). Audit committee independence and disclosure : choice for financially distressed firms. Corporate Governance, 11(4), 289–299. https://doi.org/10.1111/1467-8683.00327
Carslaw, C. A. P. N., & Kaplan, S. E. (1991). An examination of audit delay: further evidence from New Zealand. Accounting and Business Research, 22(85), 21–32. https://doi.org/10.1080/00014788.1991.9729414
Chadegani, A. A., Mohamed, Z. M., & Jari, A. (2011). The determinant factors of auditor switch among companies listed on Tehran Stock Exchange. International Research Journal of Finance and Economics, 80(80), 158–168. https://doi.org/10.1167/iovs.11-7524
Chen, C., Chang, F.-H., & Yen, G. (2005). The information contents of auditor change in financial distress prediction, 1–30.
Cristansy, J., & Ardiati, A. Y. (2016). Pengaruh kompleksitas perusahaan, ukuran perusahaan dan ukuran kap terhadap fee audit. MODUS, 30(2), 198–211.
Damayanti, S., & Sudarma, M. (2007). Faktor-faktor yang mempengaruhi perusahaan berpindah kantor akuntan publik, 1–23.
Deangelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(July), 183–199.
Edy, S., & Herawaty, A. (2005). Analisis pengaruh karakteristik perusahaan terhadap tindakan perataan laba. Simposium Nasional Akuntansi, (September), 15–16.
Farid, Z., & Pamudji, S. (2014). Faktor-faktor yang mempengaruhi pergantian kantor akuntan publik pada perusahaan go public di Indonesia. Diponegoro Journal of Accounting, 3(4).
Fitriani, N. A., & Zulaikha. (2014). Analisis faktor-faktor yang mempengaruhi voluntary auditor switching di perusahaan manufaktur Indonesia. Diponegoro Journal of Accounting, 3, 1–13.
Gharibi, A. K., & Geraeely, M. S. (2016). Investigating the effective factors on changing auditor: Evidences of Iranian firms. Problems and Perspectives in Management, 14(3), 401–406. https://doi.org/10.21511/ppm.14(3-si).2016.14
Gunady, F., & Mangoting, Y. (2013). Faktor-faktor yang mempengaruhi keputusan perusahaan manufaktur melakukan pergantian kantor akuntan publik. Tax & Accounting Review, 3(2), 1–13.
Handini, U. Y. M. (2017). Pengaruh audit fee, going concern, financial distress, ukuran perusahaan klien, kepemiikan institusional dan kompleksitas perusahaan terhadap auditor switching.
Hudaib, M., & Cooke, T. E. (2005). The impact of managing director changes and financial distress on audit qualification and auditor switching. Journal of Business Finance and Accounting, 32(9–10), 1703–1739. https://doi.org/10.1111/%28ISSN%291468-5957/issues
Iskandar, M. T., & Wafa, M. S. G. W. S. A. (1993). Incidence of qualified opinions and the effects on auditor switchin : An empirical study in Malaysia. Jurnal Pengurusan 12.
Joher, H., Mohamad, S., Ali, M., & Annuar, M. N. (2000). The auditor switch decision of Malaysian listed firms : An analysis of its determinants & wealth effect.
Johnson, W. B., & Lys, T. (1990). The market for audit services. Evidence from voluntary auditor changes. Journal of Accounting and Economics, 12(1–3), 281–308. https://doi.org/10.1016/0165-4101(90)90051-5
Khasanah, I., & Nahumury, J. (2013). The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI). Journal of Accounting, 3(2), 203–212. https://doi.org/10.14414/tiar.13.030210
Khasharmeh, H. A. (2015). Determinants of auditor switching in Bahraini’s listed companies - An empirical study. European Journal of Accounting, Auditing and Finance Research, 3(11), 73–99. https://doi.org/10.1017/CBO9781107415324.004
Malekinejad, R. (2016). The effectiveness of financial statements in management decision making. International Journal of Accounting Research, 2(11).
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.
Meryani, L. H., & Mimba, N. P. S. H. (2013). Pengaruh financial distress, going concern opinion dan management changes pada voluntary auditor switching. E-Jurnal Akuntansi Universitas Udayana, 629–648.
Nagy, A. L. (2005). Mandatory audit firm turnover, financial reporting quality, and client bargaining power: the case of Arthur Andersen. Accounting Horizons, 19(2), 51–68.
Nazri, S. N. F. S. M., Smith, M., & Ismail, Z. (2012). Factors influencing auditor change: Evidence from Malaysia. Asian Review of Accounting, 20(3), 222–240. https://doi.org/10.1108/13217341211263274
Niandari, N. (2014). Voluntary auditor switching : Perspektif peraturan menteri keuangan. Jurnal Akuntansi Bisnis, 8.
Nurcahyani, Y. (2013). Pengaruh tingkat pertumbuhan perusahaan, financial distress dan ukuran kap terhadap pergantian auditor.
Nuryanti, L. (2012). Pengaruh opini audit dan tingkat pertumbuhan perusahaan terhadap pergantian auditor.
Peraturan Pemerintah Nomor 20 Tahun 2015 tentang Praktik Akuntan Publik, Pub. L. No. 20 (2015). Indonesia.
Pradita, S. A. P., & Laksito, H. (2015). Analisis hubungan auditor-klien : Faktor-faktor yang mempengaruhi auditor switching. Diponegoro Journal of Accounting, 4(4), 1–12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting
Prasetyaningrum, H. (2015). Analisis faktor-faktor yang mempengauhi auditor switching.
Prastitis, Y. T. (2012). Auditor switching : Analisis berdasar ukuran kap, ukuran klien dan financial distress. Accounting Analysis Journal, 1(2), 1–6. https://doi.org/ISSN 2252-6765
Putra, I. W. D. W. (2014). Pengaruh financial distress, rentabilitas, pertumbuhan perusahaan dan opini audit pada pergantian auditor. E-Jurnal Akuntansi Universitas Udayana, 2(8), 308–323.
Ratnawati, L. F. (2018). Pengaruh management turnover, financial distress, opini audit, ukuran kap dan ukuran perusahaan terhadap auditor switching.
Robbitasari, A. P., & Wiratmaja, I. dewa N. (2013). Pengaruh opini audit going concern, kepemilikan institusional dan audit delay pada voluntary auditor switching. E-Jurnal Akuntansi Universitas Udayana, 3, 652–665.
Ruroh, F. M. (2016). Pengaruh pergantian manajemen, kesulitan keuangan, ukuran kap dan audit delay terhadap auditor switching. Jurnal Nominal, (3), 68–80.
Sidhi, B. A. D. M., & Wirakusuma, M. G. (2015). Pengaruh ukuran perusahaan, tingkat penjualan perusahaan dan reputasi kap pada pergantian kap. E-Jurnal Akuntansi Universitas Udayana, 13(3), 723–736.
Siegel, P. H., Naser-Tavakolian, M., & O’Shaughnessy, J. J. (2008). Factors influencing auditor switching in the European union. Ssrn, (October). https://doi.org/10.2139/ssrn.1612540
Susan, & Trisnawati, E. (2011). Faktor-faktor yang mempengaruhi perusahaan melakukan auditor switch. Jurnal Bisnis Dan Akuntansi, 13.
Utami, S. F. (2015). Analisis faktor-faktor yang mempengaruhi pergantian auditor secara sukarela. Jom FEKON, 2, 1–15.
Utomo, B. D. (2010). Pengaruh client contracting environment, reputasi klien, dan ukuran kap terhadap pergantian kap pada perusahaan manufaktur yang terdaftar di BEI. Skripsi.
Wayan, N. A. J., & Ketut, N. R. (2013). Auditor switching dan faktor-faktor yang mempengaruhinya. E-Jurnal Akuntansi Universitas Udayana 3.3, 3, 231–246.
Wea, A. N. S., & Murdiawati, D. (2015). Faktor-faktor yang mempengaruhi auditor switching secara voluntary pada perusahaan manufaktur. Jurnal Bisnis Dan Ekonomi.
Weiner, J. (2012). Auditor size vs auditor quality : An analysis of auditor switches.
Wijayani, E. D., & Januarti, I. (2011). Analisis faktor-faktor yang mempengaruhi perusahan di Indonesia melakukan auditor switching. Simposium Nasional Akuntansi, 21–22.
Woo, E. S., & Koh, H. C. (2001). Factors associated with auditor changes: A Singapore study. Accounting and Business Research, 31(2), 133–144. https://doi.org/10.1080/00014788.2001.9729607
Yanti, N. D. (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
Published
2020-06-03
How to Cite
Chandra, B., & Christianti, J. (2020). Analisis Pengaruh Karakteristik Audit dan Karakteristik Perusahaan Terhadap Pergantian Kantor Akuntan Publik pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 3(2), 304-319. https://doi.org/https://doi.org/10.36778/jesya.v3i2.153
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Articles
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