KONSEKUENSI TERHADAP KANTOR AKUNTAN PUBLIC, PERGANTIAN MANAJEMEN AKIBAT AUDITOR SWITCHING

Abstrak

Peineilitiain ini beirtujuain untuk meineimukain konseikueinsi yaing mungkin teirjaidi aikibait aiuditor switching teirhaidaip kaip dain peirgaintiain mainaijeimein. Meitodei yg dilaikukain dailaim peineilitiain ini meinggunaikain kuaintitaitif dain deiskriptif deingain kaijiain pustaikai yg dipeiroleih meilailui beibeiraipai portail jurnail aikaideimik. Haisil peineilitiain ini aidailaih baihwai reiputaisi kaip saingait beirpeingairuh neigaitif teirhaidaip aiuditor switching dimainai peirusaihaiain aikain meinggainti kaip kei kaip yg meimiliki kreidibilitais dain citrai yg leibih baiik. Seimeintairai itu, peirgaintiain mainaijeimein beirpeingairuh seicairai simultain teirhaidaip aiuditor switching. Aiuditor switching yaing dilaikukain oleih peirusaihaiain seicairai waijib meinggainti kaintor aikutain publik aigair aiktivitais peirusaihaiain beirjailain deingain baiik. Suaitu peirusaihaiain yg haimpir baingkrut beirpoteinsi meilaikukain peirgaintiain aiuditor. Growth meirupaikain faiktor yg meinjaidi peinyebaib pergaintiain aiuditor dailaim peirusaihaiain. Peirgaintiain mainaijeimein di peirusaihaiain umumnyai meinggunaikain meitodei aikuntainsi yaing beirbeidai dairi keipeimimpinain mainaijeimein seibeilumny dain cenderung menggunaikain aiuditor seibeilumnyai kaireinai diainggaip aiuditor teirseibut sudaih laimai yaing meinaingaini peirusaihaiain.

This study aiims to find thei possiblei conseiqueinceis of aiuditor switching to hood aind mainaigeimeint chaingei. Thei meithod cairrieid out in this study useis quaintitaitivei aind deiscriptivei with ai liteiraiturei reivieiw obtaiineid through seiveirail aicaideimic journail portails. Thei reisult of this study is thait thei reiputaition of thei hood is veiry neigaitiveily aiffeicting thei switching aiuditor wheirei thei compainy will chaingei thei hood to ai hood thait hais creidibility aind ai beitteir imaigei. Meiainwhilei, mainaigeimeint chaingeis simultaineiously aiffeict switching aiuditors. Switching aiuditors cairrieid out by compainieis airei obligeid to reiplaicei public aiccounting officeis so thait compainy aictivitieis run weill. Ai compainy thait is on thei veirgei of bainkruptcy hais thei poteintiail to chaingei aiuditors. Growth is ai faictor thait caiuseis aiuditor turnoveir in thei compainy. Mainaigeimeint turnoveir in compainieis geineirailly useis aiccounting meithods thait airei diffeireint from preivious mainaigeimeint leiaideirship aind teinds to usei preivious aiuditors beicaiusei it is consideireid thait thei aiuditor hais beiein haindling thei compainy for ai long timei.