ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY (Studi Empiris Terhadap Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015)

ABSTRAKTujuan utama dari penelitian ini ialah untuk mengetahui pengaruh daripergantian manajemen, opini audit, dan financial distress (sebagai variabelindependen) terhadap auditor switching secara voluntary (sebagai variabeldependen). Populasi pada penelitian ini menggunakan metode purposive samplingdengan kriteria: (1) Perusahaan perbankan yang terdaftar di BEI menerbitkanlaporan keuangan yang telah diaudit oleh auditor independen secara lengkapselama periode 2011-2015. (2) Tidak diaudit oleh auditor/KAP yang sama selamakurun waktu penelitian (minimal 2 kali pergantian auditor/KAP). (3) Perusahaanyang diteliti menyajikan informasi yang lengkap berupa informasi namaauditor/KAP, nama CEO, total asset, total hutang, dan opini audit yang diberikanoleh auditor independen. Hasil analisis menunjukkan bahwa pergantianmanajemen, opini audit, dan financial distress tidak berpengaruh secara signifikanterhadap auditor switching secara voluntary.Kata Kunci : Pergantian Manajemen, Opini Audit, Financial Distress, AuditorSwitching, Voluntary, Purposive Sampling.ABSTRACTThe main purpose of this study is to know the effect of management changing,audit opinion, and financial distress (as independent variables) to voluntaryauditor switching (as dependent variable). Population in this study usingpurposive sampling method with criteria: (1) A banking company listed on IDXpublishes a financial report that has been complitely audited by an independentauditor during the period 2011-2015. (2) Not audited by the same auditor/PAFduring the research period (at least 2 times the turn of the auditor/PAF). (3) Thecompany studied presents complete information in the form of auditor/PAF nameinformation, the name of the CEO, the total assets, total debt, and the auditopinion provided by the independent auditor. The analysis showed thatmanagement changing, audit opinion, and financial distress are not significantlyinfluece voluntary auditor switching.Keyword : Management Changing, Audit Opinion, Financial Distress, AuditorSwitching, Voluntary, Purposive Samplin