FINANCIAL DISTRESS MEMODERASI HUBUNGAN ANTARA OPINI AUDIT DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING
In the practice of public accountant services, the government issued rules regarding the change of auditors. Auditor switching is the change of auditor from the Public Accounting Firm at a certain time as stipulated by the Decree of the Minister of Finance No. 17/PMK. 01/2008 concerning Public Accou...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Published: |
2020-07-06.
|
| Subjects: | |
| Online Access: | Link Metadata |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | In the practice of public accountant services, the government issued rules regarding the change of auditors. Auditor switching is the change of auditor from the Public Accounting Firm at a certain time as stipulated by the Decree of the Minister of Finance No. 17/PMK. 01/2008 concerning Public Accountant Services which has been revised to No. KEP-86/BL/2011, which provides the services of Public Accountants for six consecutive years by one public accountant with the same client. The study used quantitative methods aimed at finding empirical evidence of financial distress moderating the relationship between audit opinions and audit delays against switching auditors. The determination of samples in this study uses purposive sampling methods so that there are 90 observations consisting of 30 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Data used in the form of financial information in the form of financial statements and annual reports. The study used logistic regression analysis with the SPSS program. The test results state that the audit opinion affects the switching auditor. While audit delay has no effect on the auditor switching. Financial distress is able to strengthen audit opinions against switching auditors. Financial distress is able to strengthen audit delays against switching auditors. The conclusion of this study is that companies that conduct auditor switching are influenced by the opinions received by the company. The advice that can be given is for companies in the future to pay more attention to their financial condition so that it can be a consideration for investors to invest. Future research is expected to use other independent variables such as company size, audit fees, auditor reputation that may show better results. |
|---|---|
| Item Description: | http://repository.upnvj.ac.id/17918/1/ABSTRAK.pdf http://repository.upnvj.ac.id/17918/2/AWAL.pdf http://repository.upnvj.ac.id/17918/3/BAB%201.pdf http://repository.upnvj.ac.id/17918/4/BAB%202.pdf http://repository.upnvj.ac.id/17918/5/BAB%203.pdf http://repository.upnvj.ac.id/17918/6/BAB%204.pdf http://repository.upnvj.ac.id/17918/7/BAB%205.pdf http://repository.upnvj.ac.id/17918/8/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/17918/9/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/17918/10/LAMPIRAN.pdf http://repository.upnvj.ac.id/17918/11/ARTIKEL%20KI.pdf |