PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Real Estate dan Property Terdaftar di Bursa Efek Indonesia periode 2012-2016)

ANGGRANI, YOSI OKTAVIANA (2018) PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Real Estate dan Property Terdaftar di Bursa Efek Indonesia periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

ABSTRACT This research aimed to determine the effect of audit opinions,financial distress andgrowth of client companiesto the auditor switching. At the real estate and properties companies listed in theIndonesia Stock Exchange (IDX). The data used in this research, in the form of financial statements andannual reports of real estate and properties companies listed in the IndonesiaStock Exchange (IDX) in the period 2012-2016. The number of real estatecompanies and property that the research sample are 18 companies with 5 yearsof observation. Based on purposive sampling method, the total sample was 90 financial statements. Hypothesis in this research are tested using logisticregression analysis. The result of hypothesis is audit opinions had negative effect on auditor switching. While financial distress and growth of client companies had no effect on auditor switching. Keywords : Audit Opinions, financial distress, growth of client companies and auditor switching ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, financial distress dan pertumbuhan perusahaan klien terhadap auditor switching. Pada perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini, berupa laporan keuangan danlaporan tahunan perusahaan real estate dan property yang terdaftar di Bursa EfekIndonesia (BEI) periode 2012-2016. Jumlah perusahaan real estate dan propertyyang dijadikan sampel penelitian ini adalah 18 perusahaan dengan pengamatan selama 5 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 90 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa opini audit berpengaruh negatif terhadap auditor switching. Sedangkanfinancial distress dan pertumbuhan perusahaan klien tidak berpengaruh terhadapauditor switching. Kata kunci: Opini audit,financial distress, pertumbuhan perusahaaan klien dan auditor switching

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 022
NIM/NIDN Creators: 43214010179
Uncontrolled Keywords: Opini audit,financial distress, pertumbuhan perusahaaan klien dan auditor switching
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 19 Jul 2018 03:33
Last Modified: 01 Nov 2021 03:03
URI: http://repository.mercubuana.ac.id/id/eprint/43737

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