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PENGARUH OPINI GOING CONCERN, UKURAN KAP DAN PROFITABILITAS TERHADAP AUDITOR SWITCHING

Accounting Analysis Journal · Vol. 4 No. 3 (2015)

DOI
10.15294/aaj.v4i3.8310
ISSN
2502-6216, 2252-6765
Published
2015-08-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh opini going concern, ukuran KAP dan profitabilitas terhadap auditor switching. Populasi dalam penelitian ini adalah perusahaan Real Estate and Property yang terdaftar di Bursa Efek Indonesia tahun 2008-2013 yang terdiri dari 45 perusahaan. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 13 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian ini menunjukan bahwa variabel opini going concern, ukuran KAP dan profitabilitas tidak berpengaruh terhadap auditor switching. Saran bagi penelitian selanjutnya agar memiliki informasi yang luas mengenai objek penelitian, menggunakan ukuran lain pada variabel yang sama, serta menambah variabel lain untuk penelitian selanjutnya.The purpose of this study is to analyze the influence of going concern opinion, size of public accountant firm, and profitability toward auditor switching. The population in this study are the Real Estate and Property companies listed in Indonesia Stock Exchange for year of 2008-2013 which consist of 45 companies. The sampling technique is a purposive sampling method which results for 13 samples. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this study shows that going concern opinion, size of Public Accountant Firm and profitability don’t affect to auditor switching. Some suggestions for the next studies are to have much information about the research object, to use another measurement for the same variable, and to add other variables for the next studies.

Collaboration network of the authors

40 authors · 54 co-authorship links · showing the 40 most connected

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  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Hasan MukhibadAffiliation unknown3
Muhammad KhafidAffiliation unknown2
Magda KumalasariAffiliation unknown1
Subowo SubowoAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Ristina SitioAffiliation unknown1
Hudzaifah Ibnu Aimar TamirAffiliation unknown1
Alifian Nur AdityaAffiliation unknown1
Henny MurtiniAffiliation unknown1
Fitria Puji AstutiAffiliation unknown1
Rizki AzizahAffiliation unknown1
Arizal Latif FiatmokoAffiliation unknown1
Puji RahayuState University of Semarang1
Gilang Anies SaendyAffiliation unknown1
Dyah Ayu TrihapsariAffiliation unknown1
Arfiyadi ArfiyadiAffiliation unknown1
Dhanar Dwika NurcahyoAffiliation unknown1
Feby Intan TrinandaAffiliation unknown1
Zakiyatul MuhandisahAffiliation unknown1
Siti NurlaeliyahAffiliation unknown1
Andik Dwi SaktiAffiliation unknown1
Putri Nur RahmawatiAffiliation unknown1
Putra RizkiAffiliation unknown1
Tuti Dewi RatnaAffiliation unknown1
Adhe Eva AndrianaAffiliation unknown1
Dian Permana IstiqomahAffiliation unknown1
Krisna DewiAffiliation unknown1
Muhammad Noor ArdiansahAffiliation unknown1
Afifah NurrahmasariAffiliation unknown1
Niswah BarorohAffiliation unknown1
F. R.W. RizkianaAffiliation unknown1
R. SetiyaningrumAffiliation unknown1
Aan IkhsanantoAffiliation unknown1
Kuat Waluyo JatiAffiliation unknown1
Richatul JannahAffiliation unknown1
Tiara Dwi LestariAffiliation unknown1
WidiyantoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH OPINI GOING CONCERN, UKURAN KAP DAN PROFITABILITAS TERHADAP AUDITOR SWITCHING</dc:title>
	<dc:creator>Arsih, Luki</dc:creator>
	<dc:creator>Anisykurlillah, Indah</dc:creator>
	<dc:description xml:lang="en-US">Tujuan dari penelitian ini adalah untuk menganalisis pengaruh opini going concern, ukuran KAP dan profitabilitas terhadap auditor switching. Populasi dalam penelitian ini adalah perusahaan Real Estate and Property yang terdaftar di Bursa Efek Indonesia tahun 2008-2013 yang terdiri dari 45 perusahaan. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 13 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian ini menunjukan bahwa variabel opini going concern, ukuran KAP dan profitabilitas tidak berpengaruh terhadap auditor switching. Saran bagi penelitian selanjutnya agar memiliki informasi yang luas mengenai objek penelitian, menggunakan ukuran lain pada variabel yang sama, serta menambah variabel lain untuk penelitian selanjutnya.The purpose of this study is to analyze the influence of going concern opinion, size of public accountant firm, and profitability toward auditor switching. The population in this study are the Real Estate and Property companies listed in Indonesia Stock Exchange for year of 2008-2013 which consist of 45 companies. The sampling technique is a purposive sampling method which results for 13 samples. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this study shows that going concern opinion, size of Public Accountant Firm and profitability don’t affect to auditor switching. Some suggestions for the next studies are to have much information about the research object, to use another measurement for the same variable, and to add other variables for the next studies.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2015-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/8310</dc:identifier>
	<dc:identifier>10.15294/aaj.v4i3.8310</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 4 No 3 (2015): August 2015</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v4i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/8310/5619</dc:relation>
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