ABSTRACT
This study was conducted to determine the effect of financial distress measurement and management changes to auditor switching. This study used a sample of 21 financial statements of listed companies on the Stock Exchange LQ45 of manufacturing sector. In the study was used for 3 years, from 2010 to 2012. This study uses logistic regression analysis. From the test results it can be seen that the SPSS measurement of financial distress and management changes are not positive and significant effect on the auditor switching is happening in the company. Companies that are too frequent switching auditors will increase audit fees and management changes will not necessarily be followed by switching auditors of the company. Keywords: auditor switching, measurement of financial distress, management turnover.
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ABSTRAK
Penelitian ini dilakukan untuk mengetahui pengaruh pengukuran financial distress dan pergantian manajemen terhadap auditor switching. Penelitian ini menggunakan sampel 21 laporan keuangan perusahaan yang listing sebagai LQ45 di BEI pada sektor perusahaan manufaktur. Rentang waktu yang digunakan dalam penelitian adalah selama 3 tahun, yaitu dari tahun 2010 – 2012. Penelitian ini menggunakan analisis regresi logistik. Dari hasil pengujian SPSS dapat diketahui bahwa pengukuran financial distress dan pergantian manajemen tidak berpengaruh secara positif dan signifikan terhadap auditor switching yang terjadi di perusahaan. Perusahaan yang terlalu sering melakukan auditor switching akan meningkatkan fee audit dan pergantian manajemen tidak akan selalu diikuti oleh auditor switching yang dilakukan perusahaan.
Kata Kunci : auditor switching, pengukuran financial distress, pergantian manajemen.
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DAFTAR ISI
Halaman HALAMAN JUDUL ............................................................................................ i HALAMAN PENGESAHAN .............................................................................. ii SURAT PERNYATAAN KEASLIAN SKRIPSI ................................................ iii KATA PENGANTAR .......................................................................................... iv ABSTRACT............................................................................................................ vi ABSTRAK ............................................................................................................ vii DAFTAR ISI ......................................................................................................... viii DAFTAR GAMBAR ............................................................................................ xi DAFTAR TABEL ................................................................................................. xii DAFTAR LAMPIRAN ......................................................................................... xiii
BAB I PENDAHULUAN ..................................................................................... 1 1.1 Latar Belakang ........................................................................................ 1 1.2 Identifikasi Masalah................................................................................ 4 1.3 Maksud dan Tujuan Penelitian ............................................................... 5 1.4 Kegunaan penelitian ............................................................................... 5
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, PENGEMBANGAN HIPOTESIS........................................................................................................... 7 2.1 Pengertian Audit .................................................................................... 7 2.2 Tipe-tipe Audit ...................................................................................... 8 2.3 Jenis-jenis auditor .................................................................................. 9 2.4 Standar Auditing yang berlaku .............................................................. 10 2.5 Kantor Akuntan Publik ......................................................................... 12 2.6 Aktivitas Kantor Akuntan Publik .......................................................... 14 2.7 Auditor switch........................................................................................ 15 2.8 Financial distress .................................................................................. 16 2.9 Rasio keuangan ...................................................................................... 16
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2.10 Pergantian Manajemen ........................................................................ 17 2.11 Rerangka Pemikiran ............................................................................ 18 2.12 Pengembangan Hipotesis..................................................................... 21
BAB III METODE PENELITIAN ....................................................................... 22 3.1 Objek penelitian..................................................................................... 22 3.1.1 Gambaran Umum Perusahaan ......................................................... 22 3.2 Jenis dan Sumber data ........................................................................... 29 3.3 Populasi dan Sampel.............................................................................. 30 3.4 Teknik Pemilihan Sampel...................................................................... 31 3.5 Metode Pengumpulan Data ................................................................... 32 3.6 Definisi Operasional Variabel ............................................................... 32 3.6.1 Variabel Independen ........................................................................ 32 3.6.1.1 Pengukuran financial distress.................................................... 32 3.6.1.2 Pergantian manajemen............................................................... 33 3.6.2 Variabel Dependen .......................................................................... 34 3.7 Analisis Data ......................................................................................... 34 3.7.1 Menilai model fit ............................................................................. 35 3.7.2 Model Regresi Logistik ................................................................... 36
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...................................... 38 4.1 Deskripsi Data ....................................................................................... 38 4.1.1 Penerapan variable dalam perusahaan ............................................. 39 4.1.1.1 Penerapan pengukuran financial distress di perusahaan ........... 39 4.1.1.2 Penerapan pergantian manajemen di perusahaan ...................... 39 4.2 Pengolahan Data .................................................................................... 40 4.2.1 Menilai Keseluruhan Model (Overall Model Fit Test) .................. 40 4.2.2 Koefisien Determinasi (Cox & Snell R Square dan Nagelkerke R Square) ...................................................................................... 41 4.2.3 Menguji Kelayakan Model Regresi ............................................... 41 4.2.4 Matriks Klasifikasi......................................................................... 42 4.2.5 Model Regresi Logistik ................................................................. 43
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4.3 Pembahasan ........................................................................................... 44 4.3.1 Pengaruh penerapan pengukuran financial distress (FD) terhadap auditor switching .................................................................................. 44 4.3.2 Pengaruh pergantian manajemen terhadap auditor switching ......... 45
BAB V SIMPULAN DAN SARAN ..................................................................... 46 5.1 Simpulan ................................................................................................ 46 5.2 Saran ...................................................................................................... 46
DAFTAR PUSTAKA ........................................................................................... 48 LAMPIRAN .......................................................................................................... 53 Lampiran A .................................................................................................. 53 Lampiran B .................................................................................................. 55 DAFTAR RIWAYAT HIDUP PENULIS ( CURRICULUM VITAE ) ................. 58
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DAFTAR GAMBAR
Halaman Gambar 2.1 KAP “The Big Six” dan mitranya di Indonesia ................................... 13 Gambar 2.2 Model Penelitian .................................................................................. 21 Gambar 3.1 Sampel Perusahaan............................................................................... 31 Gambar 3.2 Rumus Financial Distress .................................................................... 32 Gambar 3.3 Variabel Independen ............................................................................ 34 Gambar 3.4 Model Regresi Logistik Penelitian ....................................................... 37
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DAFTAR TABEL Halaman Tabel 3.1 Proses pemilihan populasi dan sampel .................................................... 30 Tabel 4.1 Omnibus test of model coefficients ......................................................... 40 Tabel 4.2 Koefisien Determinasi ............................................................................. 41 Tabel 4.3 Menguji Kelayakan Model Regresi ......................................................... 41 Tabel 4.4 Matriks Klasifikasi ................................................................................... 42 Tabel 4.5 Hasil Uji Regresi Logistik ....................................................................... 43
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DAFTAR LAMPIRAN Halaman LAMPIRAN A Data Penelitian ............................................................................... 53 LAMPIRAN B Regresi Logistik .......................................................................... ..55
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