Pengaruh Opini Going Concern dan Profitabilitas Perusahaan Terhadap Auditor Switching dengan Financial Distress sebagai Variabel Moderasi

Abstract

This purpose of this study is to determine the influence of opinion Going concern and profitability of the company to the auditor switching with financial distress as a moderating variable in manufacturing companies pharmaceutical sub-sector, food and beverages listed on the Indonesia Stock Exchange. The research method used in this research is descriptive analysis method by using logistic regression analysis and data analysis technique using quantitative method. The population in this study are companies that are included in manufacturing companies pharmaceutical sub sector, food and beverage listed in Indonesia Stock Exchange 2010-2014 period. Sampling method used is purposive sampling method. After conducted in accordance with the method of purposive sampling, there are 17 companies that meet the required sample criteria with a period of observation for 5 years. The results of this study indicate that: (1) The variable of going concern opinion has a positive effect on the switching auditor. (2) Corporate profitability variable negatively affect the switching auditor. (3) Financial distress positively affects the switching auditor. (4) Financial distress reinforces the going concern concerning the switching auditor. (5) Financial distress does not strengthen the effect of corporate profitability on switching auditors. Subsequent research is suggested for: (1) Adding other variables that may influence switching auditors. (2) Using different research samples and increasing the vulnerability of research time.