Pengaruh Client Size, Auditors Reputation, Audit Fee, Opportunities to Manipulate Income, dan Company Complexity Terhadap Auditor Switching secara Voluntary pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019

Abstract

This study aims to show the determine the effect of client size, auditors reputation, audit fee, opportunities to manipulate income dan company compexity to voluntary auditor switching at Consumer Goods Companies listed on Indonesia Stock Exchange in 2014-2019. Several previous studies regarding auditor switching showed different results, therefore other studies need to be done to reexamine the theory of auditor switching. The population of this study was 56 companies on consumer goods companies. The sammpling method used purposive sampling method, so that 26 companies were obtained for 6 years of observation (2014-2019) with 156 observation. Research data was obtained from sample companies downloaded from the Indonesia Stock Exchange website. The data analysis technique used is descriptive statistical analysis and logistic regression analysis. Based on the result of data processing using logistic regression analysis with SPSS 25 software, we known that partially client size has significant influence, auditors reputation has significant influence of voluntary auditor switching, whereas audit fee, opportunities to manipulate income and company complexity have no effect on voluntary auditor switching. The result of this study simultaneously the client size, auditors reputation, audit fee, opportunities to manipulate income and company complexity influence the voluntary auditor switching.

Penelitian ini bertujuan untuk mengetahui pengaruh client size, auditors reputation, audit fee, opportunities to manipulate income dan company complexity terhadap auditor switching secara voluntary pada Perusahaan Barang Konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2019. Beberapa penelitian terdahulu mengenai auditor switching memperlihatkan hasil yang berbeda-beda, oleh karena itu penelitian lain perlu dilakukan untuk menguji ulang teori tentang auditor switching. Populasi penelitian ini sebanyak 56 perusahaan barang konsumsi. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 26 perusahaan sampel untuk 6 tahun pengamatan (2014-2019) dengan 156 data observasi (pengamatan). Data penelitian diperoleh dari perusahaan sampel yang diunduh dari website Bursa Efek Indonesia. Tekhnik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik. Berdasarkan hasil pengolahan data dengan menggunakan analisis regresi logistik dengan software SPSS 25, diketahui bahwa secara parsial client size memiliki pengaruh signifikan, auditors reputation memiliki pengaruh signifikan terhadap terjadinya auditor switching secara voluntary, namun audit fee, opportunities to manipulate income, dan company complexity tidak memiliki pengaruh signifikan terhadap auditor switching secara voluntary. Hasil penelitian ini secara simultan client size, auditors reputation, audit fee, opportunities to manipulate income dan company complexity berpengaruh secara signifikan terhadap auditor switching secara voluntary.