FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DENGAN OPINI AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2011-2013)

Abstract

This study aims to test whether there is influence between audit tenure, management turnover, and financial distress to turn the public accounting firm mediated by audit. This study conducted on 44 manufacturing companies listed on the Indonesian Stock Exchange (BEI) during period 2011-2013, which is obtained from the Indonesian Capital Market Directory and the official website of the Stock Exchange in www.idx.co.id through purposive sampling method. The analysis technique used in this research is the analysis techniques of recourse ilogistic. Hypothesis testing is done by using partial least square (PLS) in 2016. According to research found that variables tenure audit and financial distress has t value of 0.881287 and 0.020316, the value is smaller than 1.97867 t table then no significant effect on the audit opinion, while management changes have t 8.227821 and significant effect on the audit opinion. Audit opinion has t value 6.873109, and significantly influence the auditor switching, while the hypothesis that indirect effect only management changes that have a direct influence with the t value -5.25, while the tenure of audit and financial distress has t smaller than t tables 0865 and 0020. square R-value for the variable switching auditor at 0.0565. This shows that the 5.65% variable switching auditor may be influenced by the opinions of the audit, management turnover, tenure audit, financial distress while 94.35% influenced by other variables not included in this study.

Keywords : switching auditors, the audit opinion, the change of management, audit tenure, financial distres