Pengaruh Financial Distress, Pergantian Mnajemen, Opini Audit, Ukuran KAP, AuditTenure, Fee Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

ABSTRACT
THE INFLUENCE OF FINANCIAL DISTRESS, MANAGEMENT
TURNOVER, AUDIT OPINION, AUDIT FIRM SIZE, AUDIT TENURE,
AUDIT FEE AT MANUFACTURING COMPANIES LISTED BEI
This research aims to analyze the effect of financial distress, management
turnover,auditopinion,audit firm size, audit tenure, audit fee on auditor switching
in Indonesia. Some of past researches about auditorswitching shows different
results. Because of that, another research needs to be doneto verify theory of
auditor switching.
Data collecting method which used in this research is method
purposivesampling, that based on the objectives of research. Based on method
purposivesampling, research sample total is 136 manufacturing companies which
is listed in“Bursa Efek Indonesia” (BEI) in 2010-2030 period. Hypothesis in this
research aretested by logistics regression analytical method in SPSS 16 software.
Result of this research shows that variables having which significantly
effectthe auditor switching are audit tenure. On the other hand, other variables in
thisresearch like financial distress, management turnover,auditopinion,audit firm
size, audit fee do not have significant effect on companydecision to do auditor
switching.
Keywords: Auditor switching, financial distress, management
turnover,auditopinion,audit firm size, audit tenure, audit fee.

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ABSTRAK
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN,
OPINI AUDIT, UKURAN KAP, AUDIT TENURE, FEE AUDIT
TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI BEI
Penelitian ini bertujuan untuk menganalisis pengaruh dari financial
distress, pergantian manajemen, opini audit, ukuran KAP,audit tenure, fee audit
terhadap auditor switching diIndonesia. Beberapa penelitian sebelumnya
mengenai auditor switchingmemperlihatkan hasil-hasil yang berbeda. Oleh karena
itu, penelitian lain perludilakukan untuk menguji ulang teori tentang auditor
switching.
Metode pengumpulan data (sampling method) yang digunakan
dalampenelitian ini adalah purposive sampling, yaitu metode pengumpulan
sampel yangberdasarkan tujuan penelitian. Berdasarkan metode purposive
sampling, total sampelyang diperoleh pada penelitian ini adalah 136 perusahaan
manufaktur yang terdaftardi BEI (Bursa Efek Indonesia) pada tahun 2010-2013.
Pengujian hipotesis dalampenelitian ini dilakukan dengan menggunakan metode

analisis regresi logistik(logistic regression) pada aplikasi program SPSS 16.
Hasil penelitian menunjukkan bahwa total audit tenure berpengaruh
secarasignifikan terhadap auditor switching. Sedangkan faktor – faktor lain seperti
financialdistress, pergantian manajemen, opini audit, ukuran KAP, fee audit tidak
berpengaruh secarasignifikan terhadap auditor switching.
Kata kunci: auditor switching,financial distress, pergantian manajemen, opini
audit, ukuran KAP, audit tenure, fee audit.

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