PENGARUH OPINI AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK DAN PANDEMI COVID 19 TERHADAP AUDITOR SWITCHING
Abstract
This study is a quantitative study with the aim of knowing and testing the effect of audit opinion, the reputation of a public accounting firm and the COVID-19 pandemic on auditor switching. This study uses annual financial report data on infrastructure, technology and transportation and logistics sector companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. Determination of the sample in this study using purposive sampling method in order to obtain 235 objects of observation or samples from 59 infrastructure, technology and transportation and logistics companies that meet the research criteria. Testing the hypothesis of this study using logistic regression analysis with SPSS 26 program with a significance level of 5% (0.05). The results of the testing of this study state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching 3) the covid 19 pandemic variable has no effect and has a negative value on auditor switching and does not affect the company's condition to continue its business (going concern).
Keywords: Auditor Switching; Audit Opinion; Covid 19 Pandemic; KAP Reputation
Abstrak
Penelitian ini merupakan penelitian kuantitatif yang meliliki tujuan untuk mengetahui dan menguji pengaruh opini audit, reputasi kantor akuntan publik dan pandemi covid 19 terhadap auditor switching. Penelitian ini menggunakan data laporan keuangan tahunan pada perusahaan sektor infrastruktur, teknologi dan transportasi dan logistik yang telah terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2017-2020. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga diperoleh 235 objek pengamatan atau sampel dari 59 perusahaan infrastruktur, teknologi dan transportasi dan logistik yang memenuhi kriteria penelitian. Pengujian hipotesis penelitian ini menggunakan analisis regresi logistik dengan program SPSS 26 dengan tingkat signifikansi sebesar 5% (0,05). Hasil dari pengujian penelitian ini menyatakan bahwa secara parsial 1) variabel opini audit tdak berpengaruh dan bernilai negatif terhadap auditor switching; 2) variabel reputasi kantor akuntan publik tidak berpengaruh tetapi memiliki nilai positif terhadap auditor switching 3) variabel pandemi covid 19 tidak berpengaruh dan memiliki nilai negatif terhadap auditor switching dan tidak memengaruhi kondisi perusahaan untuk tetap melangsungkan usahanya (going concern).
Kata Kunci: Auditor Switching; Opini Audit; Pandemi Covid 19; Reputasi KAP
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