BAB V : KESIMPULAN DAN SARAN
5.2 Saran
Penelitian mengenai pergantian KAP selanjutnya diharapkan mampu memberikan hasil yang lebih baik dan berkualitas, dengan mempertimbangkan saran berikut ini:
1. Penelitian selanjutnya mungkin dapat mempertimbangkan untuk menggunakan sektor industri yang lain sebagai populasi penelitian atau menambah sampel penelitian.
2. Variabel financial distress yang digunakan pada penelitian selanjutnya hendaknya diukur dengan lebih akurat, tidak dengan melihat rugibersih yang dialami perusahaan selama dua tahun berturut-turut. Peneliti berikutnya mungkin dapat menggunakan Altman Z-Score.
3. Peneliti selanjutnya diharapkan menambah variabel independen penelitian agar mampu menjelaskan masalah pergantian KAP dengan lebih baik lagi. Variabel independen yang dapat digunakan seperti biaya audit, pergantian komite audit, dan lain-lain.
DAFTAR PUSTAKA
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Ahmad, Rodoni dan Herni, Ali. Manajemen Keuangan. Penerbit Mitra Wacana Media, Jakarta, 2010.
Arens, Alvin A. Elder. Beasley. “Auditing”, Erlangga, Jakarta, 2006.
Bastian, Indra. Sistem Akuntansi Sektor Publik. Salemba Empat, Jakarta 2007.
Boynton, William C. Johnson., Raymond N. and Kell, Walter G. “Modern Auditing”, edisi ketujuh, jilid 2, Erlangga, Jakarta. 2001.
Carcello, J.V. dan Neal, T.L. “Audit Committee Characteristis and auditor Dismissals Following “New” Going-Concern Reports”, The AccountingReview, Vol. 78, No. 1, pp. 95-117, 2003.
Chadegani, AA., Zakiah MM., Azam Jari. “The Determinant Factors of Auditor switch among Companies Listed on Tehran Stock Exchange”, International Conference on Sociality and Economics Development IPEDR vol.10, 2011.
Damayanti, S. dan M. Sudarma. “Faktor-Faktor yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik”, Simposium Nasional Akuntansi XI, Pontianak, 2008.
Elloumi, F. and Gueyie´, J.P. „„Financial distress and corporate governance: an empirical analysis’‟, Vol. 1 No. 1, pp. 15-23 Corporate Governance:
TheInternational Journal of Business in Society, 2001.
Fachrudin, Khaira Amalia. Kesulitan Keuangan Perusahaan dan Personal. Usu Press, Medan, 2008.
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Garson, David G. Hierarchical Linear Modeling, North Carolina State University:
SAGE Publications, Inc. 2012.
Ghozali, Imam, “Aplikasi Analisis Multivariate dengan program IBM SPSS 19”, Edisi 5 Cetakan V, Badan Penerbit Universitas Diponegoro, Semarang, 2011.
Hudaib, M, dan T.E Cooke. “The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching”, Journalof Business Finance & Accounting, Vol.32, No.9-10, Pp.1703-39, 2005.
Hutabarat, Goodman. “Pengaruh Pengalaman Time Budget Pressure dan Etika Auditor terhadap Kualitas Audit”, Jurnal Ilmiah ESAI Volume 6, Nomor 1,2012
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LAMPIRAN I
DATA SAMPEL PERUSAHAAN MANUFAKTUR DI BURSA EFEK
INDONESIA PERIODE 2011-2015
No. Kode Nama Perusahaan 1. ADES Akasha Wira International Tbk 2. ALKA Alakasa Industrindo Tbk 3. AMFG Asahimas Flat Glass Tbk 4. AUTO Astra Otoparts Tbk
5. BIMA Primarindo Asia Infrastructure Tbk 6. BRAM Indo Kordsa Tbk
7. BRNA Berlina Tbk
8. BTON Betonjaya Manunggal Tbk 9. BUDI Budi Acid Jaya Tbk 10. CEKA Cahaya Kalbar Tbk 11. CLPI Colorpak Indonesia Tbk 12. DPNS Duta Pertiwi Nusantara Tbk 13. EKAD Ekadharma International Tbk 14. HDTX Panasia Indo Resources Tbk 15. IKAI Intikeramik Alamasri Industri Tbk 16. INAF Indofarma (Persero) Tbk
17. INAI Indal Aluminium Industry Tbk 18. JKSW Jakarta Kyoei Steel Works Tbk 19. JPRS Jaya Pari Steel Tbk
20. KAEF Kimia Farma (Persero) Tbk 21. KICI Kedaung Indah Can Tbk 22. KLBF Kalbe Farma Tbk
23. LION Lion Metal Works Tbk
24. LMPI Langgeng Makmur Industri Tbk 25. MRAT Mustika Ratu Tbk
26. MYOR Mayora Indah Tbk 27. PBRX Pan Brothers Tex Tbk
28. RMBA Bentoel Internasional Investama Tbk 29. ROTI Nippon Indosari Corpindo Tbk
30. SCPI Merck Sharp & Dohme Indonesia Tbk 31. SMCB Holcim Indonesia Tbk
32. SPMA Suparma Tbk
33. SRSN Indo Acidatama Tbk
34. SSTM Sunson Textile Manufacturer Tbk 35. TCID Mandom Indonesia Tbk
36. TIRA Tira Austenite Tbk
37. TIRT Tirta Mahakam Resources Tbk 38. TSPC Tempo Scan Pacific Tbk
39. ULTJ Ultra Jaya Milk Industry Tbk 40. UNIT Nusantara Inti Corpora Tbk 41. VOKS Voksel Electric Tbk
LAMPIRAN II
HASIL OUTPUT SPSS
GET
FILE='D:\data mentah 1.sav'.
DATASET NAME DataSet0 WINDOW=FRONT.
DESCRIPTIVES VARIABLES=OA PM RA FD LnTA PKAP /STATISTICS=MEAN STDDEV VARIANCE MIN MAX.
Descriptives
Notes
Output Created 25-Dec-2016 23:41:30
Comments
Input Data D:\data mentah 1.sav
Active Dataset DataSet1
Definition of Missing User defined missing values are treated as missing.
Cases Used All non-missing data are used.
Syntax DESCRIPTIVES
VARIABLES=OA PM RA FD LnTA PKAP
/STATISTICS=MEAN STDDEV VARIANCE MIN MAX.
Resources Processor Time 00:00:00.016
Elapsed Time 00:00:00.015
[DataSet1] D:\data mentah 1.sav
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Variance
OA 205 .00 1.00 .3854 .48787 .238
PM 205 .00 1.00 .1073 .31027 .096
RA 205 .00 1.00 .2683 .44416 .197
FD 205 .00 1.00 .3463 .47697 .227
LnTA 205 20,82 31,52 27,6584 1,50900 2.277
PKAP 205 .00 1.00 .1854 .38955 .152
Valid N (listwise) 205
LOGISTIC REGRESSION VARIABLES PKAP /METHOD=ENTER OA PM RA FD LnTA /CLASSPLOT
/CASEWISE OUTLIER(2) /PRINT=GOODFIT CORR ITER(1)
/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Logistic Regression
Notes
Output Created 25-Dec-2016 23:42:11
Comments
Input Data D:\data mentah 1.sav
Active Dataset DataSet1
Missing Value Handling Definition of Missing User-defined missing values are treated as missing
Syntax LOGISTIC REGRESSION VARIABLES
PKAP
/METHOD=ENTER OA PM RA FD LnTA
/CLASSPLOT
/CASEWISE OUTLIER(2)
/PRINT=GOODFIT CORR ITER(1) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Resources Processor Time 00:00:00.047
Elapsed Time 00:00:00.031
[DataSet1] D:\data mentah 1.sav
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in
Analysis 205 100.0
Missing Cases 0 .0
Total 205 100.0
Unselected Cases 0 .0
Total 205 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding Origin
al
Value Internal Value
0 0
1 1
Block 0: Beginning Block
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 196,568 c. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Classification Tablea,b
a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 0 Constant -1.480 .180 67.844 1 .000 .228
Variables not in the Equation
Score df Sig.
Step 0 Variables OA 14.627 1 .000
PM .002 1 .964
RA 8.519 1 .004
FD .666 1 .414
LnTA 7.327 1 .007
Overall Statistics 23.159 5 .000
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration
-2 Log likelihood
Coefficients
Constant OA PM RA FD
LnT A
Step 1 1 179.904 2.445 .780 .026 -.322 -.202 -.139
2 172.401 4.664 1.177 .156 -.673 -.284 -.235
3 171.754 5.450 1.283 .251 -.924 -.294 -.267
4 171.742 5.528 1.292 .265 -.981 -.294 -.270
5 171.742 5.529 1.292 .266 -.982 -.294 -.270
6 171.742 5.529 1.292 .266 -.982 -.294 -.270
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 196,568
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients Chi-square df Sig.
Step 1 Step 24.826 5 .000
Block 24.826 5 .000
Model 24.826 5 .000
Model Summary
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 10.665 8 .221
Contingency Table for Hosmer and Lemeshow Test
PKAP = ,00 PKAP = 1,00
Total Observed Expected Observed Expected
Step 1 1 20 20.419 1 .581 21
Classification Tablea
a. Variable(s) entered on step 1: OA, PM, RA, FD, LnTA.
Correlation Matrix
Step number: 1
Casewise Listb
b. Cases with studentized residuals greater than 2,000 are listed.
REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA /CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT PKAP
/METHOD=ENTER OA PM RA FD LnTA /SCATTERPLOT=(PKAP ,*ADJPRED)
/RESIDUALS DURBIN HIST(ZRESID) NORM(ZRESID) /SAVE PRED RESID.
Regression
Notes
Output Created 25-Dec-2016 23:44:40
Comments
Input Data D:\data mentah 1.sav
Active Dataset DataSet1
Missing Value Handling Definition of Missing User-defined missing values are treated as missing.
Cases Used Statistics are based on cases with no missing values for any variable used.
Syntax REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA
Resources Processor Time 00:00:00.733
Elapsed Time 00:00:00.733
Memory Required 2796 bytes
Additional Memory Required for Residual Plots
880 bytes Variables Created or
Modified
PRE_4 Unstandardized Predicted Value
RES_4 Unstandardized Residual
[DataSet1] D:\data mentah 1.sav
Descriptive Statistics Mean Std. Deviation N
PKAP .1854 .38955 205
OA .3854 .48787 205
PM .1073 .31027 205
RA .2683 .44416 205
FD .3463 .47697 205
LnTA 27,6584 1,50900 205
Correlations
a. All requested variables entered.
b. Dependent Variable: PKAP
Model Summaryb
a. Predictors: (Constant), LnTA, OA, PM, FD, RA b. Dependent Variable: PKAP
a. Predictors: (Constant), LnTA, OA, PM, FD, RA b. Dependent Variable: PKAP
Coefficient Correlationsa
Adjusted Predicted Value -.0694 .4402 .1857 .13160 205
Residual -.42783 .99512 .00000 .36688 205
Std. Residual -1.152 2.679 .000 .988 205
Stud. Residual -1.168 2.728 .000 1.001 205
Deleted Residual -.44022 1.03188 -.00038 .37692 205
Stud. Deleted Residual -1.169 2.773 .003 1.007 205
Mahal. Distance 1.901 23.723 4.976 3.444 205
Cook's Distance .000 .056 .005 .009 205
Centered Leverage Value .009 .116 .024 .017 205
a. Dependent Variable: PKAP
Charts