Jurnal ASET (Akuntansi Riset)
Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]

Auditor Switching: Agresivitas Pajak, Corporate Governance, Spesialisasi Industri Auditor, Koneksi Politik dan Karakteristik Perusahaan

Husnimubaroq, Robi (Unknown)
Majidah, Majidah (Unknown)



Article Info

Publish Date
17 Jun 2019

Abstract

Abstract. This study aims to determine the effect of tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage on auditor switching. The population in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2012-2017. The sampling technique used was purposive sampling and obtained 20 companies with a research period of 6 years, so that 120 sample data were obtained. The statistical analysis method is using logistic regression analysis. The results showed that simultaneously tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage significantly influence auditor switching. And partially, auditor industry specialization, political connections and leverage significantly influence with positive direction on auditor switching, while tax aggressiveness, corporate governance, profitability and firm size do not significantly influence auditor switching.Keywords. Auditor Switching; Tax Agressiveness; Political Connection; Corporate Governance.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh agresivitas pajak, corporate governance, spesialisasi industri auditor, koneksi politik, profitabilitas, ukuran perusahaan dan leverage terhadap auditor switching. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2012-2017. Teknik pengambilan sampel yang digunakan yaitu purvosive sampling dan diperoleh 20 perusahaan dengan periode penelitian selama 6 tahun, sehingga diperoleh 120 data sampel. Metode analisis statistik adalah menggunakan  analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan agresivitas pajak, corporate governance, spesialisasi industri auditor, koneksi politik, profitabilitas, ukuran perusahaan dan leverage berpengaruh signifikan terhadap auditor switching. Dan secara parsial, spesialisasi industri auditor, koneksi politik dan leverage berpengaruh signifikan dengan arah positif terhadap auditor switching, sedangkan agresivitas pajak, corporate governance, profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan terhadap auditor switching.Kata kunci. Auditor Switching; Agresivitas Pajak; Koneksi Politik; Corporate Governance

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Journal Info

Abbrev

aset

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...