Update Artikelilmiah: 47725

SYAHLA SIFA AQILLAH

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian yang dilakukan bertujuan untuk mengetahui pengaruh faktor perusahaan dan faktor auditor terhadap voluntary auditor switching. Faktor perusahaan terdiri dari kepemilikan institusional dan kepemilikan publik, faktor auditor terdiri dari audit fee dan audit delay. Subjek penelitian adalah perusahaan BUMN Nonkeuangan yang terdaftar di BEI periode 2020-2023. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan beberapa kriteria penelitian dengan jumlah sampel 19 perusahaan. Teknik analisis data yang digunakan adalah analisis faktor dan analisis regresi logistik. Berdasarkan hasil analisis faktor, diketahui bahwa variabel yang konsisten dan berkorelasi kuat dalam membentuk masing-masing faktor adalah kepemilikan institusional, kepemilikan publik, audit fee, dan audit delay. Hasil analisis regresi logistik dan uji hipotesis menyatakan bahwa kepemilikan institusional berpengaruh positif terhadap voluntary auditor switching. Kepemilikan publik, audit fee, dan audit tenure dinyatakan tidak berpengaruh signifikan terhadap voluntary auditor switching.

Abtrak (Bhs. Inggris)

The study aims to determine the influence of company factors and auditor factors on voluntary auditor switching. Company factors consist of institutional ownership and public ownership, while auditor factors include audit fees and audit delays. The research subjects are non-financial state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sample selection was conducted using the purposive sampling method based on several research criteria, resulting in a total sample of 19 companies. The data analysis techniques used are factor analysis and logistic regression analysis.Based on the factor analysis results, it was found that the variables that are consistent and strongly correlated in forming each factor are institutional ownership, public ownership, audit fees, and audit delays. The results of logistic regression analysis and hypothesis testing indicate that institutional ownership has a positive influence on voluntary auditor switching. Meanwhile, public ownership, audit fees, and audit tenure do not have a significant impact on voluntary auditor switching.

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