SALSABILLA, FAUZIA SAFITRI (2022) PENGARUH FINANCIAL DISTRESS, REPUTASI KAP, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to know and analyze the influence of financial distress proxied by debt to asset ratio (DAR), public accounting firm reputation, and auditor opinion obtain by company on auditor switching. The independent variables used in this research are financial distress, public accounting firm reputation, and auditor opinion while the dependent variable used in this study is auditor switching. The population used in this study was an infrastructure, utility, and transportation sectors company listed on the Indonesia Stock Exchange with five years of observation, namely on 2016-2020 period. The sample selection used the purposive sampling method, with the number of samples that fulfil the criteria being 110 samples from 22 population companies. Logistic regression analysis method used to test the hypothesis in this study was assisted by the SPSS 21 software application. The results of this research shows that financial distress has an effect on auditor switching, public accounting firm reputation has no effect on auditor switching, and auditor opinion has an effect on auditor switching for 5 years of observation (2016-2020) in infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange. Keywords: financial distress, public accounting firm reputation, auditor opinion, auditor switching Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial distress yang diproksikan dengan debt to asset ratio (DAR), reputasi yang dimiliki KAP, dan opini audit yang diperoleh perusahaan terhadap auditor switching. Variabel independen yang digunakan dalam penelitian ini adalah financial distress, reputasi KAP, dan opini audit serta variabel dependen yang digunakan dalam penelitian ini adalah auditor switching. Populasi yang digunakan pada penelitian ini adalah perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia dengan pengamatan selama kurun waktu 5 tahun yakni pada periode tahun 2016-2020. Pemilihan sampel menggunakan metode purposive sampling, dengan total sampel yang memenuhi kriteria sebanyak 110 sampel dari total 22 perusahaan populasi. Metode analisis regresi logistik yang digunakan untuk menguji hipotesis dalam penelitian ini dibantu oleh aplikasi software SPSS 21. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh terhadap auditor switching, reputasi KAP tidak berpengaruh terhadap auditor switching, dan opini audit berpengaruh terhadap auditor switching selama 5 tahun pengamatan (2016-2020) pada perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia. Kata Kunci: financial distress, reputasi KAP, opini audit, dan auditor switching
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