The Determinant of KAP Changes with Audit Committee Quality As A Moderating Variable

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini audit going concern dan pergantian manajemen dengan kualitas komite audit sebagai variabel moderasi terhadap pergantian KAP jenis upgrade, downgrade, dan samegrade. Data didapat dari laporan keuangan dan annual report perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik multinomial. Berdasarkan hasil penelitian, variabel opini audit going concern berpengaruh signifikan terhadap pergantian KAP jenis upgrade dan tidak pada jenis downgrade maupun samegrade. Sedangkan pergantian manajemen yang dimoderasi variabel kualitas komite audit berpengaruh signifikan terhadap pergantian KAP jenis upgrade dan tidak pada jenis downgrade maupun samegrade.

The purpose of this research was to analyze the effect of going concern audit opinion and management turnover with the quality of audit committee as a moderating variable to KAP switching type of upgrade, downgrade, and samegrade. Data obtained from the financial statements and annual report of the company. Methods of analysis using descriptive statistics and multinomial logistic regression analysis. Based on this research indicate that the going concern audit opinion variable significantly influence the KAP switching type of upgrade and not on the type of downgrade or samegrade. While management turnover is moderated variable quality of audit committee significantly influence on KAP switching type of upgrade and not on the type of downgrade or samegrade.