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Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia

Efraim Ferdinan Giri
(Dosen STIE YKPN Yogyakarta)

[Jurnal Audit – SNA 13]


Finance Minister of Indonesia Republic has issued regulations governing the compulsory rotation of firms and auditors since 2003. The climax is the issuance of the Finance Minister Regulation No. 17/Menkeu.01/2008. This legislation regulates the provision of auditing services time limit three years for auditors and six years for KAP. Mandatory rotation is one way to protect auditors independency. This research is motivated by the issuance of the finance minister rules and equvocal of research finding . In this research auditor tenure is defined as firm tenure.

This research aims to test whether the firms tenure will reduce the audit quality in Indonesia. This research tests the influence of firms tenure on the audit quality. This research will also investigate the effect of firms reputation (KAP International affiliated or not affiliated) on the audit quality. This research is expost research using archaival data. The data are analyzed by using a generalized regression method of moment (GMM). Sampel consist of 455 public companies years in manufacturing industries listed in the Indonesia Stock Exchange.

Data analysis shows that firms tenure negatively influences the audit quality. Otherwise, accounting firms reputation does not influence the audit quality. This research is expected to provides positive suggestions to the Finance Minister in completing the law draft of public accountants.

Key Word: Firm tenure, mandatory rotation, audit quality and firm reputation


This study tested whether tenur KAP will degrade the quality of audits. In addition, this study will examine whether the reputation of KAP will be able to restrict earnings management actions by the client. Enron problem in the U.S. had surprised many. Enron committed fraud also involves a public accounting firm (KAP) International Arthur Anderson (AA). Many people put the auditor as the party most responsible for this problem. Auditor independence is one of the factors thought to trigger this problem.

AA has made the task of auditing Enron keunangan nearly for nearly 20 years. AA should have a lot to know the problems faced by its client, Enron. Why KAP of AA is not able to uncover problems at Enron and in the organization knowingly or unknowingly involved in a conspiracy with Enron. This condition raises a presumption that the task is too long audit conducted by an auditor (KAP) will be bound emotionally and reduce its independence. The second allegation relates to the question of whether the auditor’s reputation can support a high independence stance of an auditor to produce high quality audits as well.

Cheating client can not be separated from the weak attitude of auditor independence is low. Irregularities in accounting can be caused due to escalation of commitment from auditors to always give a reasonable opinion on the financial statements that deviate clients (Moore et al. 2006). Flexibility of attitude causes the auditor himself trapped in his way of thinking, so the initial decision to approve the actions of the client a false lead auditors have had to instill commitment in depth. When auditors find irregularities in his client’s conduct financial reporting, the auditor does not give the client a reprimand and even legitimize the act. Under conditions of a very long tenur expected to create problems of escalation of commitment to an auditor’s bad decisions. Escalation of commitment is associated with low-balling action to generate other income in the future (Moore et al. 2006).

Analisis Faktor Yang Mempengaruhi Job Satisfaction Auditor Dan Hubungannya Dengan Performance Dan Keinginan Berpindah Kerja Auditor

(Perbandingan Pada KAP Besar, KAP Menengah Dan KAP Kecil)

Lindawati Gani
Sylvia V.N.P.S.
Arywarti Marganingsih
Viska Anggrahita

Program Pasca Sarjana Fakultas Ekonomi Universitas Indonesia


This research aims to examine the factors that influence auditor’s job satisfaction, the effects job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is the auditors who work on the public accouting firm. Total sample is 1178 which consists of 408 auditors from small accounting firm, 449 auditors from medium accounting firm and 321 auditors from big accounting firm. The data were analyzed with LISREL.

Results showed that in small accounting firms, only consideration leadership style that has significant effects on auditor’s job satisfaction, while in big accounting firms, consideration leadership style and structure leadership style both have significant effect on auditor’s satisfaction. Consideration leadership style has higher effect than structure leadership style. This study also find evidence that job satisfaction has positive significant effect on performance on all types of the accounting firm. Job satisfaction has negative significant effect on turnover intention. If the auditors are satisfied with the work, then their turnover intentions will be low.

Related to the effect of performance on the relationship between job satisfaction and turnover intention, this study find evidence that performance moderate the relationship between job satisfaction and turnover intention in small and medium accounting firms. It means the negative relationship between job satisfaction and turnover intention depends on the the level of the performance. For the high performer the lower the job satisfaction the greater the intention to leave the job. This result suggest that the audit firm must consider about the auditors’ job satisfaction if it doesn’t want to lose their high performance auditors.

Keyword: auditor, job satisfaction, turnover intention, performance, leadership, audit complexity, time budget pressure


Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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Analisis Empiris Pergantian Kantor Akuntan Publik Setelah Ada Kewajiban Rotasi Audit

Suparlan, SE, MSc
Alumni Pascasarjana Akuntansi UGM

Wuryan Andayani
Mahasiswa Program Doktor-Akuntansi UGM
Universitas Brawijaya


This study aimed to obtain empirical evidence that firm characteristics affect the change of accounting firms. Corporate governance is an important part of running the company. Measuring corporate governance used in this study predicted an impact on the company changed its accounting firm. Ownership structure is often used as a measure of corporate governance, in this research is used financial ratios DER, ROE and firm size.

Data used in this research is secondary data which uses a population of Non-banking firm, Credit Agencies Other Than Banks, Securities, Insurance and investment according to the classification of Indonesian Capital Market Directory (ICMD) listed on the BEI. In this study used to determine the sample using purposive sampling. Furthermore, to be able to test the hypothesis, this research is taking paired samples (matched-pairs sample) between the company changed its accounting firm with a company that does not change the accounting firms.

Total sample of this study using the 182 companies with details changed accounting firms 91 and 91 was not accounting firms changed. The results of this study found that public ownership, share growth and firm size have a statistically significant relationship with Wald larger than the value of ? = 5% which means that firms do affect the probability of changing the accounting firms. However, firm size has the opposite direction with the research hypothesis that cannot support the hypothesis. While institutional ownership, board of commissioners, management turnover and leverage does not give effect to the company to change the accounting firms.

Key Words: Accounting firms changes, Public Ownership, Share growth, Institutional ownership, Fundamental ratio, Good corporate governance.


Jurnal Simposium Nasional Akuntansi XIII (SNA 13)
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Mengapa Perusahaan Manufaktur Yang Terdaftar Di Bei Melakukan Pergantian Kantor Akuntan Publik?

Ni Kadek Sinarwati,SE.,M.Si.,Ak
STIE Triatma Mulya Badung Bali

The objective of this study is to investigate the effect of going concern opinion, management changes, auditor reputation and financial distress on auditor changes. I collect the data from ICMD with employing purposive sampling. The results show that going concern opinion is insignificant for auditor changes, management changes significant to auditor changes, auditor reputation is not significant to auditor changes and financial distress is significant to auditor changes. This study concludes that going concern opinion and auditor reputation are insignificant on the auditor changes but management changes and financial distress are significant on the auditor changes.

Keywords: Going concern opinion, management changes, auditor reputation, financial distress and auditor changes.

1. Pendahuluan

The Indonesian government, through the Minister of Finance Decree 423/KMK.06/2008, requires companies to change accounting firm audit assignment which has got five years in a row. If the company replace the hood that has been audited for five years, it would not raise the question because it is mandatory. So that needs to be investigated is if KAP voluntary turnover (outside the WCC 423/KMK.06/2008).

The motivation of this research is to confirm the research Carcello and Neal (2003) which states that auditing often believe that they are more likely to be replaced if the issue going-concern opinion. KAP and BAPEPAM disturbed by the auditor changes are so large, while research on auditor changes are still small. The situation is causing the need for monitoring (SEC, 1988, as quoted by Haskins and Williams, 1990). The phenomenon of the turn of KAP has been found to have implications for the credibility of financial reporting and monitoring cost management activities. Therefore, this issue has been extensively studied in developed countries and is currently also still be learned through research in Asian countries like Hongkong, Singapore, Malaysia and Korea (Ismail, 2008)


Jurnal Simposium Nasional Akuntansi XIII (SNA 13)

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Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Faktor-Faktor Yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik

Shulamite Damayanti, SE., M.SA (HumBis), Ak
Universitas Ma Chung Malang

Prof. Dr. Made Sudarma, SE., MM., Ak
Universitas Brawijaya Malang


The need of auditing service has influenced the development of public accountant profession in Indonesia. The number of public accountant firms increasing may result in competition between public accountant firms. In such condition, a corporation may change their auditor (auditor changes).

The purpose of thus research is to know whether the change of management, accountant opinion, audit fee, financial distress, public accountant firm’s size, and the percentage of the change of Return on Assets may influence limited corporations in Indonesia to change their auditors. This research is hypothesis testing. Secondary data consists of financial statements and certified public accountant’s statement of limited corporations listed in Bursa Efek Jakarta (BEJ) from 2003 until 2005. The data is analyzed with logistic regression.

This research results in audit fee and public accountant firm’s size as variables influencing auditor changes and the change of management, accountant opinion, financial distress, and the percentage of the change of Return on Assets as variables not influencing auditor changes. The most significant variable is public accountant firm’s size as the indication of audit quality. Thus, audit quality is an important factor influencing auditor changes. Besides, audit fee is also an important variable influencing auditor changes.

Keywords: limited corporation, auditor changes

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