Update Artikelilmiah: 52107

AULIA AYU FILDZAH

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, institutional ownership, audit delay, dan audit tenure terhadap auditor switching. Subjek penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Periode penelitian 2022–2024 didasarkan pada kondisi pasca-pandemi Covid-19. Teori yang digunakan dalam penelitian ini adalah teori atribusi dan teori agensi. Teori atribusi menjelaskan bahwa keputusan perusahaan dalam melakukan auditor switching dapat dipengaruhi oleh faktor internal, seperti financial distress dan institutional ownership, maupun faktor eksternal, seperti audit delay dan audit tenure. Teori agensi menjelaskan hubungan antara prinsipal dan agen yang berpotensi menimbulkan konflik kepentingan sehingga dibutuhkan auditor independen sebagai mekanisme pengawasan.

Variabel financial distress diproksikan menggunakan Grover Score, institutional ownership diukur berdasarkan persentase kepemilikan saham institusi, audit delay diukur dari selisih waktu antara tanggal LAI dengan batas akhir penyampaian laporan keuangan (31 Maret), serta audit tenure diukur berdasarkan jumlah masa perikatan auditor.

Penelitian ini merupakan penelitian kuantitatif dengan teknik purposive sampling. Kriteria sampel yang digunakan meliputi: (1) perusahaan sektor keuangan yang terdaftar di BEI periode 2022–2024, (2) perusahaan yang menerbitkan laporan keuangan tahunan yang telah diaudit secara lengkap dan berturut-turut selama periode penelitian, serta (3) perusahaan yang memiliki data lengkap terkait seluruh variabel penelitian. Berdasarkan kriteria tersebut, diperoleh 198 sampel yang digunakan dalam analisis penelitian.

Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji multikolinearitas, dan analisis regresi logistik yang meliputi uji overall model fit, uji koefisien determinasi (Nagelkerke R Square), uji kelayakan model regresi logistik, matriks klasifikasi, dan uji hipotesis parsial. Hasil pengujian menunjukkan bahwa (1) financial distress berpengaruh negatif signifikan terhadap auditor switching, yang mengindikasikan bahwa perusahaan yang mengalami tekanan keuangan cenderung tidak mengganti auditor. (2) Institutional ownership, audit delay, serta audit tenure tidak berpengaruh positif signifikan terhadap auditor switching, yang mengindikasikan bahwa ketiga faktor tersebut tidak menjadi pertimbangan utama perusahaan dalam mengambil keputusan untuk mengganti auditor pada perusahaan sektor keuangan periode 2022–2024.

Abtrak (Bhs. Inggris)

This research aims to analyze the effect of financial distress, institutional ownership, audit delay, and audit tenure on auditor switching. The research subjects are financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The 2022–2024 research period was selected to reflect post–COVID-19 pandemic conditions. This study applies attribution theory and agency theory. Attribution theory explains how a company’s decision to engage in auditor switching can be influenced by internal factors, such as financial distress and institutional ownership, as well as external factors, such as audit delay and audit tenure. Meanwhile, agency theory explains the relationship between principals and agents, which may give rise to conflicts of interest; therefore, an independent auditor is required as a monitoring mechanism.

Financial distress is proxied by the Grover Score, institutional ownership is measured by the percentage of institutional share ownership, audit delay is measured by the time difference between the date of the Independent Auditor’s Report and the reporting deadline of March 31, and audit tenure is measured by the length of the auditor–client engagement period.

This research employs a quantitative approach using purposive sampling. The sample selection criteria include: (1) financial sector companies listed on the IDX during the 2022–2024 period, (2) companies that published complete and consecutively audited annual financial statements throughout the research period, and (3) companies with complete data for all research variables. Based on these criteria, a total of 198 firm-year observations were obtained and used in the analysis.

The data analysis techniques applied in this study include descriptive statistics, multicollinearity testing, and logistic regression analysis, which consists of the overall model fit test, coefficient of determination test (Nagelkerke’s R Square), logistic regression model feasibility test, classification matrix, and partial hypothesis testing. The results indicate that (1) financial distress has a significant negative effect on auditor switching, suggesting that companies experiencing financial difficulties tend not to change their auditors. (2) Institutional ownership, audit delay, and audit tenure do not have a significant positive effect on auditor switching, indicating that these factors are not the primary considerations for companies in deciding to change auditors in financial sector companies during the 2022–2024 period.

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman