PENGARUH OPINI GOING CONCERN, UKURAN KAP DAN RETURN ON ASSETS TERHADAP AUDITOR SWITCHING (Studi Empiris pada perusahaan Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2014-2016)

PAMUNGKAS, DIMAS SATRIA (2020) PENGARUH OPINI GOING CONCERN, UKURAN KAP DAN RETURN ON ASSETS TERHADAP AUDITOR SWITCHING (Studi Empiris pada perusahaan Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2014-2016). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh opini going concern, ukuran KAP, dan return on assets terhadap auditor switching. Penelitian ini menggunakan sampel perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Jumlah perusahaan industri dasar dan kimia yang dijadikan sampel penelitian ini adalah 46 perusahaan dengan pengamatan selama 3 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 138 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa terdapat hubungan positif dan signifikan antara opini going concern terhadap auditor switching. Hal ini dibuktikan dengan hasil uji regresi logistic menunjukkan nilai signifikan dari satu variabel bebas yang mendukung hipotesa. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh antara variable opini going concern terhadap auditor switching pada perusahaan industri dasasr dan kimia. Kata kunci: Opini going concern, ukuran KAP, return on assets , auditor switching This study aims to examine the effect of going concern opinion, KAP size, and return on assets on auditor switching. This study uses a sample of basic and chemical industry companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The number of basic and chemical industry companies used as the sample of this study were 46 companies with observations for 3 years. Based on the purposive sampling method, the total research sample was 138 financial statements. Testing the hypothesis in this study using logistic regression analysis. The results of this study indicate that there is a positive and significant relationship between going concern opinion on auditor switching. This is evidenced by the results of the logistic regression test showing significant values of one independent variable that supports the hypothesis. Therefore the results of the test from this study state that there is an influence between going concern opinion variables on auditor switching in basic and chemical industry companies. Keywords: going concern opinion, KAP size, return on assets, auditor switching

Item Type: Thesis (S1-Sarjana)
NIM: 43213010173
Uncontrolled Keywords: going concern opinion, KAP size, return on assets, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Apr 2020 05:22
Last Modified: 26 Mar 2021 08:43
URI: http://repository.mercubuana.ac.id/id/eprint/54227

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