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PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, FINANCIAL DISTRESS

TERHADAP AUDITOR SWITCHING


(Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia
2013-2016)

Danto Damar Jati1 Novi Dirgantari2


Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah
Purwokerto

ABSTRAK

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai
pengaruh audit tenure, ukuran perusahaan, financial distress terhadap auditor switching.
Auditor switcing diukur dengan konservatisme. Sampel yang digunakan dalam penelitian ini
adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel
menggunakan purposive sampling dan diperoleh sebanyak 312 sampel dari 78 perusahaan
untuk periode 2013-2016. Teknik analisis data yang digunakan adalah analisis regresi logistik.
Hasil penelitian menunjukan bahwa variabel Audit Tenure dan Ukuran Perusahaan
tidak berpengaruh positif terhadap Auditor Swithcing sedangkan variabel Financial Distress
berpengaruh negatif terhadap Audit Switching

Kata kunci : Auditor Switching, Audit Tenure, Ukuran Perusahaan , Financial Distress
THE INFLUENCE OF AUDIT TENURE, SIZE COMPANY, FINANCIAL DISTRESS
TOWARD AUDITOR SWITCHING
(Empirical Study on Corporate Manufacture sector Industry Consumption Goods listed in
the Indonesia Stock Exchange 2013-2016)

Danto Damar Jati1 Novi Dirgantari2


Accounting, Faculty of Economics and Business, University of Muhammadiyah
Purwokerto

ABSTRACT

The aimed of this research is to examine and obtain empirical evidence on the influence
of audit tenure, company size, financial distress toward Auditor Switching. Auditor switching
are measured by conservatism. The sample used in this study were the orporate Manufacture
listed in the Indonesia Stock Exchange. Method of sampling using a purposive sampling and
obtained 312 samples from 78 companies during periods 2013-2016. Data analysis technique
used was logistic regression analysis.
The result of shown that audit tenure and size company variable has no positive effect
on the of the auditor swiching, while the variable of and financial disress has negatie effect on
the auditor switching

Keywords : Auditor Switching, Audit Tenure, Size Company, Financial Distress