S PEA 1101067 Table of Content
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN SKRIPSI
ABSTRAK
ABSTRACT
HAK CIPTA
UCAPAN TERIMA KASIH
KATA PENGANTAR ....................................................................................
i
DAFTAR ISI ...................................................................................................
ii
DAFTAR TABEL .........................................................................................
v
DAFTAR GAMBAR ......................................................................................
vi
BAB I PENDAHULUAN ...............................................................................
1
1.1 Latar Belakang .....................................................................................
1
2.1 Rumusan Masalah ................................................................................
8
2.1 Tujuan Penelitian..................................................................................
8
2.1 Manfaat Penelitian................................................................................
8
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ....................................................................................................
10
2.1 Kajian Pustaka .....................................................................................
10
2.1.1 Auditing .......................................................................................
10
2.1.1.1 Pengertian Auditing .......................................................
10
2.1.1.2 Jenis-Jenis Audit … ........................................................
11
2.1.1.3 Laporan Audit .................................................................
12
2.1.1.4 Standar Audit ..................................................................
12
2.1.2 Audit Switching ..........................................................................
14
2.1.2.1 Pengertian Audit Switching ............................................
14
2.1.2.2 Peraturan Pemerintah Indonesia Mengenai
Rotasi Wajib Auditor ..................................................................
15
2.1.3 Pergantian Manajemen ................................................................
16
2.1.4 Opini Audit .................................................................................
17
2.1.5 Financial Distress .......................................................................
18
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.6 Profitabilitas ...............................................................................
19
2.1.7 Ukuran KAP ................................................................................
20
2.1.8 Ukuran Perusahaan......................................................................
20
2.2 Pengaruh Pergantian Manajemen Terhadap Audit Switching .............
21
2.3 Pengaruh Opini Audit Terhadap Audit Switching ...............................
21
2.4 Pengaruh Financial Distress Terhadap Audit Switching.....................
22
2.5 Pengaruh Profitabilitas Terhadap Audit Switching..............................
22
2.6 Pengaruh Ukuran KAP Terhadap Audit Switching .............................
23
2.7 Pengaruh Financial Distress Terhadap Audit Switching.....................
23
2.8 Penelitian Terdahulu ...........................................................................
24
2.9 Kerangka Pemikiran ............................................................................
26
2.10 Hipotesis.............................................................................................
29
BAB III OBJEK DAN METODE PENELITIAN .......................................
31
3.1 Objek Penelitian ..................................................................................
31
3.2 Metode Penelitian ................................................................................
31
3.2.1 Desain Penelitian ........................................................................
31
3.2.2 Definisi dan Operasionalisasi Variabel ......................................
32
3.2.2.1 Variabel Independen (X) ................................................
32
3.2.2.1 Variabel Dependen (Y) ..................................................
34
3.2.2.3 Operasionalisasi Variabel................................................
35
3.2.3 Populasi dan Sampel ...................................................................
36
3.2.3.1 Populasi Penelitian .........................................................
36
3.2.3.2 Sampel Penelitian ...........................................................
36
3.2.4 Jenis dan Sumber Data ...............................................................
38
3.2.4.1 Jenis Data .......................................................................
38
3.2.4.1 Operasionalisasi Variabel................................................
38
3.2.5 Teknik Pengumpulan Data ..........................................................
38
3.2.6 Teknik Analisi Data dan Pengujian Hipotesis ............................
39
3.2.6.1 Teknik Analisis Data ......................................................
39
3.2.6.2 Pengujian Hipotesis ........................................................
41
BAB IV HASIL PENELITIAN PEMBAHASAN .......................................
44
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1 Hasil Penelitian ....................................................................................
42
4.1.1 Gambaran Umum Perusahaan Perbankan Indonesia ..................
42
4.1.2 Deskripsi Variabel .......................................................................
49
4.1.2.1 Analisis Deskriptif Audit Switching ...............................
49
4.1.2.2 Analisis Deskriptif Pergantian Manajemen ....................
51
4.1.2.3 Analisis Deskriptif Opini Audit ......................................
52
4.1.2.4 Analisis Deskriptif Finacial Distress ...............................
53
4.1.2.5 Analisis Deskriptif Ukuran KAP ....................................
54
4.1.2.6 Analisis Deskriptif Ukuran Perusahaan ..........................
56
4.1.2.7 Analisis Deskriptif Profitabilitas .....................................
57
4.1.4 Pengujian Hipotesis.....................................................................
58
4.1.4.1 Model Logit .....................................................................
59
4.1.4.2 Menilai Kelayakan Model Regresi (Goodness of Fit) ....
60
4.1.4.3 Uji Overall Model Fit......................................................
62
4.2 Pembahasan ..........................................................................................
64
4.2.1 Pengaruh Pergantian Manajemen Terhadap Audit Switching .....
64
4.2.2 Pengaruh Opini Audit terhadap Audit Switching ........................
65
4.2.3 Pengaruh Financial Distress terhadap Audit Switching ..............
66
4.2.4 Pengaruh Profitabilitas terhadap Audit Switching .......................
66
4.2.4 Pengaruh Ukuran KAP terhadap Audit Switching ......................
67
4.2.4 Pengaruh Ukuran Perusahaan terhadap Audit Switching ............
68
BAB V SIMPULAN DAN SARAN ...............................................................
70
5.1 Simpulan
..........................................................................................
70
5.2 Saran
..........................................................................................
71
DAFTAR PUSTAKA .....................................................................................
vi
LAMPIRAN
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Pergantian Auditor Perusahaan Tahun Periode 2009-2014 .......................... 3
Tabel 1.2 Matriks Faktor-Faktor yang Berpengaruh Terhadap Audit Switching
(bagian I) ....................................................................................................................... 5
Tabel 1.3 Matriks Faktor-Faktor yang Berpengaruh Terhadap Audit Switching
(bagian II) ...................................................................................................................... 6
Tabel 2.1 Penelitian Terdahulu ................................................................................... 24
Tabel 3.1 Operasional Variabel................................................................................... 35
Tabel 3.2 Kriteria Pengambilan Sampel ..................................................................... 37
Tabel 3.3 Daftar Sampel Perusahaan .......................................................................... 37
Tabel 3.4 Teknik Analisis Data ................................................................................... 40
Tabel 4.1 Profil Perusahaan Perbankan ...................................................................... 45
Tabel 4.2 Audit Switching Crosstabulation ................................................................ 50
Tabel 4.3 Pergantian Manajemen Crosstabulation ..................................................... 51
Tabel 4.4 Opini Audit Crosstabulations ...................................................................... 52
Tabel 4.5 Tabel Descriptive Statistics - Debt to Total Asset Ratio ............................ 54
Tabel 4.6 Ukuran KAP Crosstabulations .................................................................... 55
Tabel 4.7 Tabel Descriptive Statistics - Ukuran Perusahaan (dalam ribuan rupiah) ....... 56
Tabel 4.8 Tabel Descriptive Statistics - ROA ............................................................. 57
Tabel 4.9 Case Processing Summary .......................................................................... 58
Tabel 4.10 Hasil estimasi model logit faktor-faktor yang berpengaruh terhadap
audit switching ............................................................................................................ 59
Tabel 4.11 Hosmer and Lemeshow Test ..................................................................... 61
Tabel 4.12 Koefisien Determinasi Model Summary................................................... 62
Tabel 4.13 Iteration History Step 0 ............................................................................. 62
Tabel 4.14 Iteration History Step 1 ............................................................................. 63
Tabel 4.15 Omnibus Tests of Model Coefficients ...................................................... 63
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 1.1 Perusahaan Perbankan yang Melakukan Pergantian Auditor (20092014) ............................................................................................................................. 5
Gambar 2.1 Kerangka Pemikiran ................................................................................ 29
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN SKRIPSI
ABSTRAK
ABSTRACT
HAK CIPTA
UCAPAN TERIMA KASIH
KATA PENGANTAR ....................................................................................
i
DAFTAR ISI ...................................................................................................
ii
DAFTAR TABEL .........................................................................................
v
DAFTAR GAMBAR ......................................................................................
vi
BAB I PENDAHULUAN ...............................................................................
1
1.1 Latar Belakang .....................................................................................
1
2.1 Rumusan Masalah ................................................................................
8
2.1 Tujuan Penelitian..................................................................................
8
2.1 Manfaat Penelitian................................................................................
8
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS ....................................................................................................
10
2.1 Kajian Pustaka .....................................................................................
10
2.1.1 Auditing .......................................................................................
10
2.1.1.1 Pengertian Auditing .......................................................
10
2.1.1.2 Jenis-Jenis Audit … ........................................................
11
2.1.1.3 Laporan Audit .................................................................
12
2.1.1.4 Standar Audit ..................................................................
12
2.1.2 Audit Switching ..........................................................................
14
2.1.2.1 Pengertian Audit Switching ............................................
14
2.1.2.2 Peraturan Pemerintah Indonesia Mengenai
Rotasi Wajib Auditor ..................................................................
15
2.1.3 Pergantian Manajemen ................................................................
16
2.1.4 Opini Audit .................................................................................
17
2.1.5 Financial Distress .......................................................................
18
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.6 Profitabilitas ...............................................................................
19
2.1.7 Ukuran KAP ................................................................................
20
2.1.8 Ukuran Perusahaan......................................................................
20
2.2 Pengaruh Pergantian Manajemen Terhadap Audit Switching .............
21
2.3 Pengaruh Opini Audit Terhadap Audit Switching ...............................
21
2.4 Pengaruh Financial Distress Terhadap Audit Switching.....................
22
2.5 Pengaruh Profitabilitas Terhadap Audit Switching..............................
22
2.6 Pengaruh Ukuran KAP Terhadap Audit Switching .............................
23
2.7 Pengaruh Financial Distress Terhadap Audit Switching.....................
23
2.8 Penelitian Terdahulu ...........................................................................
24
2.9 Kerangka Pemikiran ............................................................................
26
2.10 Hipotesis.............................................................................................
29
BAB III OBJEK DAN METODE PENELITIAN .......................................
31
3.1 Objek Penelitian ..................................................................................
31
3.2 Metode Penelitian ................................................................................
31
3.2.1 Desain Penelitian ........................................................................
31
3.2.2 Definisi dan Operasionalisasi Variabel ......................................
32
3.2.2.1 Variabel Independen (X) ................................................
32
3.2.2.1 Variabel Dependen (Y) ..................................................
34
3.2.2.3 Operasionalisasi Variabel................................................
35
3.2.3 Populasi dan Sampel ...................................................................
36
3.2.3.1 Populasi Penelitian .........................................................
36
3.2.3.2 Sampel Penelitian ...........................................................
36
3.2.4 Jenis dan Sumber Data ...............................................................
38
3.2.4.1 Jenis Data .......................................................................
38
3.2.4.1 Operasionalisasi Variabel................................................
38
3.2.5 Teknik Pengumpulan Data ..........................................................
38
3.2.6 Teknik Analisi Data dan Pengujian Hipotesis ............................
39
3.2.6.1 Teknik Analisis Data ......................................................
39
3.2.6.2 Pengujian Hipotesis ........................................................
41
BAB IV HASIL PENELITIAN PEMBAHASAN .......................................
44
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1 Hasil Penelitian ....................................................................................
42
4.1.1 Gambaran Umum Perusahaan Perbankan Indonesia ..................
42
4.1.2 Deskripsi Variabel .......................................................................
49
4.1.2.1 Analisis Deskriptif Audit Switching ...............................
49
4.1.2.2 Analisis Deskriptif Pergantian Manajemen ....................
51
4.1.2.3 Analisis Deskriptif Opini Audit ......................................
52
4.1.2.4 Analisis Deskriptif Finacial Distress ...............................
53
4.1.2.5 Analisis Deskriptif Ukuran KAP ....................................
54
4.1.2.6 Analisis Deskriptif Ukuran Perusahaan ..........................
56
4.1.2.7 Analisis Deskriptif Profitabilitas .....................................
57
4.1.4 Pengujian Hipotesis.....................................................................
58
4.1.4.1 Model Logit .....................................................................
59
4.1.4.2 Menilai Kelayakan Model Regresi (Goodness of Fit) ....
60
4.1.4.3 Uji Overall Model Fit......................................................
62
4.2 Pembahasan ..........................................................................................
64
4.2.1 Pengaruh Pergantian Manajemen Terhadap Audit Switching .....
64
4.2.2 Pengaruh Opini Audit terhadap Audit Switching ........................
65
4.2.3 Pengaruh Financial Distress terhadap Audit Switching ..............
66
4.2.4 Pengaruh Profitabilitas terhadap Audit Switching .......................
66
4.2.4 Pengaruh Ukuran KAP terhadap Audit Switching ......................
67
4.2.4 Pengaruh Ukuran Perusahaan terhadap Audit Switching ............
68
BAB V SIMPULAN DAN SARAN ...............................................................
70
5.1 Simpulan
..........................................................................................
70
5.2 Saran
..........................................................................................
71
DAFTAR PUSTAKA .....................................................................................
vi
LAMPIRAN
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1 Pergantian Auditor Perusahaan Tahun Periode 2009-2014 .......................... 3
Tabel 1.2 Matriks Faktor-Faktor yang Berpengaruh Terhadap Audit Switching
(bagian I) ....................................................................................................................... 5
Tabel 1.3 Matriks Faktor-Faktor yang Berpengaruh Terhadap Audit Switching
(bagian II) ...................................................................................................................... 6
Tabel 2.1 Penelitian Terdahulu ................................................................................... 24
Tabel 3.1 Operasional Variabel................................................................................... 35
Tabel 3.2 Kriteria Pengambilan Sampel ..................................................................... 37
Tabel 3.3 Daftar Sampel Perusahaan .......................................................................... 37
Tabel 3.4 Teknik Analisis Data ................................................................................... 40
Tabel 4.1 Profil Perusahaan Perbankan ...................................................................... 45
Tabel 4.2 Audit Switching Crosstabulation ................................................................ 50
Tabel 4.3 Pergantian Manajemen Crosstabulation ..................................................... 51
Tabel 4.4 Opini Audit Crosstabulations ...................................................................... 52
Tabel 4.5 Tabel Descriptive Statistics - Debt to Total Asset Ratio ............................ 54
Tabel 4.6 Ukuran KAP Crosstabulations .................................................................... 55
Tabel 4.7 Tabel Descriptive Statistics - Ukuran Perusahaan (dalam ribuan rupiah) ....... 56
Tabel 4.8 Tabel Descriptive Statistics - ROA ............................................................. 57
Tabel 4.9 Case Processing Summary .......................................................................... 58
Tabel 4.10 Hasil estimasi model logit faktor-faktor yang berpengaruh terhadap
audit switching ............................................................................................................ 59
Tabel 4.11 Hosmer and Lemeshow Test ..................................................................... 61
Tabel 4.12 Koefisien Determinasi Model Summary................................................... 62
Tabel 4.13 Iteration History Step 0 ............................................................................. 62
Tabel 4.14 Iteration History Step 1 ............................................................................. 63
Tabel 4.15 Omnibus Tests of Model Coefficients ...................................................... 63
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 1.1 Perusahaan Perbankan yang Melakukan Pergantian Auditor (20092014) ............................................................................................................................. 5
Gambar 2.1 Kerangka Pemikiran ................................................................................ 29
YOHANES DWI KURYANTO, 2016
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT SWITCHING PADA
PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu