Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh opini audit dan audit delay pada auditor switching dan bagaimana karakteristik komite audit mampu memoderasi pengaruh opini audit dan audit delay pada pergantian auditor. Penentuan sampel penelitian menggunakan metode purposive sampling dengansampel sebanyak 120 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi logistik dan Moderated Regression Analysis (MRA).Hasil penelitian menunjukkan opini audit berpengaruh negatif pada pergantian auditor, sedangkan audit delay berpengaruh positif pada pergantian auditor. Karakteristik komite audit mampu memperlemah pengaruh positif audit delay pada auditor switching. Namun karakteristik komite audit ini tidak mampu memoderasi pengaruh opini audit pada auditor switching. E-JA e-Jurnal Akuntansi e-ISSN 2302-8556 Denpasar, Vol. 28 No. 3 September 2019 Hal. 1965-1983 Artikel masuk: 20 Juni 2019 Tanggal diterima: 27 Agustus 2019 Kata Kunci : Opini audit, audit delay, komite audit, auditor switching. The Effect of Audit Opinion and Audit Delay on Auditor Switching with the Characteristics of the Audit Committee as Moderating ABSTRACT This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching.