PENGARUH OPINI AUDIT, GOING CONCERN, DAN PROFITABILITAS PERUSAHAAN PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)

Abstract

To produce reliable financial reports, the client company is required to
conduct audit rotation. The obligation of auditor rotation in Indonesia is
regulated by the Indonesian government in the Regulation of the Minister of
Finance of the Republic of Indonesia Number 17 / PMK.01 / 2008 concerning
"Public Accountant Services". The purpose of this study was to determine the
effect of audit opinion, going concern, and company profitability on auditor
switching with financial distress as a moderating variable in manufacturing
companies listed on the IDX. The samples in the study were 25 companies
conducted by purposive sampling technique. The research method used is
descriptive analysis method using logistic regression analysis and data analysis
used, namely the Moderated Regression Analysis (MRA) test. The results obtained
by the audit opinion, company profitability and financial distress has a partially
significant effect on auditor switching. But the going concern variable does not a
effect partially significant effect on auditor switching, and the moderating
financial distress variable is able to moderate audit opinion and company
profitability on auditor switching, but the moderating financial distress variable is
not able to moderate the going concern towards the auditor switching.
Keywords : audit opinion, going concern, company profitability, financial
distress, auditor switching.