Febrianti, Anggi (2021) PENGARUH FINANCIAL DISTRESS, UKURAN KAP, DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The purpose of this research is to examine the effect of financial distress, KAP size, and companies growth on the auditor switching. This research used the sample of consumer goods industries which listed in Indonesian Stock Exchange during 2016-2018 period. The number of consumer goods industries sampled in this study were 35 companies with 3 years observation. Based on purposive sampling method, sample consist of 105 financial statements in this research. Hypothesis in this research are tested by logistic regression analytical method. The result of the study showed that financial distress and public accountant firm’s size affect auditor switching. Otherwise, company’s growth has no effect on the company’s decision to do auditor switching. Keywords: financial distress, public accountant firm’s size, company’s growth, auditor switching. Penelitian ini bertujuan untuk menguji pengaruh financial distress, ukuran KAP, dan pertumbuhan perusahaan terhadap auditor switching. Penelitian ini menggunakan sampel perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Jumlah perusahaan manufaktur sektor industri barang konsumsi yang dijadikan sampel penelitian ini adalah 35 perusahaan dengan pengamatan selama 3 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 105 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa financial distress dan ukuran KAP berpengaruh terhadap auditor switching. Sedangkan pertumbuhan perusahaan tidak berpengaruh terhadap keputusan perusahaan untuk melakukan auditor switching. Kata kunci: financial distress, ukuran KAP, pertumbuhan perusahaan, auditor switching.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218120128 |
| Uncontrolled Keywords: | financial distress, ukuran KAP, pertumbuhan perusahaan, auditor switching. financial distress, public accountant firm’s size, company’s growth, |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 08 Mar 2022 04:37 |
| Last Modified: | 08 Mar 2022 04:37 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57439 |
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