Ukuran Kantor Akuntan Publik, Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Kantor Akuntan Publik
Abstract
The purpose of this study was to determine the effect of the size of the Public Accounting Firm (KAP), the size of the company, and the change of management on KAP Substitution. Research conducted on infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling method used is purposive sampling technique and the number of samples chosen is 11 companies with 55 samples in 5 years. Data collected by accessing the IDX official website to get the sample company's annual report, analyzed using logistic regression. Based on the results, KAP size has a significant negative effect on the KAP turnover. Company size and management change variables have a positive and not significant effect on public accounting firm changes.
Keywords: KAP Size; Company Size; Management Change; KAP Substitution.
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References
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Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes. https://doi.org/10.1016/0749-5978(91)90020-T
Aprillia, E. (2013). Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching. Accounting Analysis Journal, 2(2), 199–207. https://doi.org/10.15294/aaj.v2i2.1577
Aroh, J. C., Odum, A. N., & Odum, C. G. (2018). Determinants of Auditor Switch: Evidence From Quoted Companies in Nigeria. International Journal of Management Research and Business Strategy, 6(4).
Bagherpour, M., Monroe, G. S., & Shailer, G. (2008). Auditor Switching in an Increasingly Competitive Audit Market. 1–31.
Budi, S., Rina, A., & Oemar, A. (2015). Faktor-faktor yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013. Universitas Pandanaran Semarang, (2).
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), 158–168.
Corbella, S., Florio, C., & Gotti, G. (2012). Mandatory Auditor Rotation , Audit Fees and Audit Quality. (April).
Dang, C., Li, Z. (Frank), & Yang, C. (2018). Measuring Firm Size in Empirical Corporate Finance. SSRN Electronic Journal, 86(1), 159–176. https://doi.org/10.2139/ssrn.2345506
Ginting, C. U., & Hidayat, W. (2019). The effect of a fraudulent financial statement, firm size, profitability, and audit firm size on audit delay. International Journal of Innovation, Creativity and Change, 9(7), 323–341.
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. https://doi.org/10.1111/j.0306-686X.2005.00645.x
Indah Sari, I., & Widanaputra, A. (2016). Reputasi Auditor Sebagai Pemoderasi Pengaruh Audit Fee Pada Auditor Switching. E-Jurnal Akuntansi, 16(1), 527–556.
Juliana, & Widodo, A. (2019). The effect of audit committee financial expertise, auditor specialists experience, and audit rotation on audit quality. International Journal of Innovation, Creativity and Change, 9(7), 355–379.
Kasharmeh, 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
Mahantara, A. A. G. W. (2013). Faktor-Faktor yang Memengaruhi Pergantian Kantor Akuntan Publik pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 724–736. Retrieved from https://ojs.unud.ac.id/index.php/EEB/article/view/6742
Maryani, N., & Fahruriza, F. (2015). Pengaruh Opini Audit, Pergantian Manajemen, dan Reputasi Auditor Terhadap Auditor Switching (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2013) (pp. 263–269). pp. 263–269. Proceedings SNEB.
Meilala, H. A. ., & Sulistyawati, A. I. (2017). Pergantian Kantor Akuntan Publik dan Faktor-faktor yang Mempengaruhinya. Maksimum Media Akuntansi Universitas Muhammadiyah Semarang, 8(1), 33–47.
Mintz, S. (2018). Accounting in the Public Interest An Historical Perspective on Professional Ethics. The CPA Journal, 1(1), 1–20.
Nasser, A. T. A., Wahid, E. A., Nazri, S. N. F. S. ., & Hudaib, M. (2006). Auditor-Client Relationship : The Case of Audit Tenure and Auditor Switching in Malaysia. Managerial Auditing Journal, 21(7), 724–737. https://doi.org/10.1108/02686900610680512
Palmrose, Z.-V. (1986). The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence. Journal of Accounting Research, 24(2), 405. https://doi.org/10.2307/2491144
Satriantini, P., Sinarwati, N. K., & Sri, L. M. (2014). Pengaruh Pergantian Manajemen, Opini Audit, dan Ukuran KAP Terhadap Pergantian KAP Pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI Periode 2009-2013. Jurnal Akuntansi SI, 2(1).
Sidhi, B. M., & Wirakusuma, M. (2015). Pengaruh Ukuran Perusahaan, Tingkat Penjualan Perusahaan, dan Reputasi KAP pada Pergantian KAP. E-Jurnal Akuntansi Universitas Udayana, 13(3), 723–736.
Suarjana, I. W., & Widhiyani, N. L. S. (2015). Faktor Klien yang Memengaruhi Pergantian Kantor Akuntan Publik di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, 10(1), 78–90.
Suparlan, & Andayani, W. (2010). Analisis Empiris Pergantian Kantor Akuntan Publik Setelah Ada Kewajiban Rotasi Audit. Simposium Nasional Akuntansi XIII.
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.
Weiner, J. (2012). Auditor Size vs Audit Quality : An Analysis of Auditor Switches. 1–32.
Published
2021-04-25
How to Cite
AGOES SUANTHARA, Putu; ARY WIRAJAYA, I Gde.
Ukuran Kantor Akuntan Publik, Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Kantor Akuntan Publik.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 4, p. 894-908, apr. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56266>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i04.p08.
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