NAHIRA, ANNISA FIATIN (2023) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2021. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Using the independent variables change of management, financial distress, KAP size, and audit opinion, the objective of this study was to determine the factors that influence auditor switching in manufacturing companies in the food and beverage industry subsector that are listed on the Indonesia Stock Exchange (IDX). This study's sample is comprised of the financial statements of 22 companies listed on the IDX during a four-year observation period, from 2018 to 2021. Research using the method of purposive sampling (determination of the sample using certain criteria). This study used descriptive statistical analysis techniques, logistic regression model testing, classification matrices, and hypothesis testing. The SPSS version 21 data analysis approach was used in this investigation. The results of the study show that the independent variables (change of management, financial distress, KAP size, audit opinion) have no significant effect on auditor switching. Thus why this study does not support the hypothesis because the data that has been collected does not support the hypothesis, but Naglkerke R Square proves that only 4.6% of the independent variables affect the dependent variable. Which is where the independent variable has limitations in influencing the dependent variable. Management changes do not have a significant effect on auditor switching. The results of this study are in accordance with the research of Herdhiano Alfiandi Kusuma (2019), Setyaningsih Yuliana (2021), Sutri Ningsih (2021), and Futri Sulistiyani (2020); (2) Financial distress has no significant effect on auditor switching. The results of this study are in accordance with research by Fauziyah, et al (2019), Julia, et al (2019), Luqman Pamungkas (2018), Setyaningsih Yuliana (2021), Sutri Ningsih (2021) , Futri Sulistiyani (2020), Febriana Faila Computri (2018), Wasiatur (2021), and Maharani Bulkis (2018); (3) KAP size has no significant effect on auditor switching, the results of this study are in accordance with the research of Futri Sulistiyani (2020), Maharani Bulkis (2018), Julia, et al (2019), Sutri Ningsih (2021), and Futri Sulistiyani (2020); and (4) Audit Opinion has no significant effect on auditor switching, the results of this study are in accordance with the research of Julia, et al (2019), Luqman Pamungkas (2018), and Herdhiano Alfiandi Kusuma (2019). Keywords: management change, financial distress, KAP size, audit opinion, and auditor switching Dengan menggunakan variabel independen pergantian manajemen, financial distress, ukuran KAP, dan opini audit, penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi auditor switching pada perusahaan manufaktur subsektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian ini terdiri dari laporan keuangan 22 perusahaan yang terdaftar di BEI selama periode pengamatan empat tahun, dari tahun 2018 hingga 2021. Penelitian menggunakan metode purposive sampling (penentuan sampel menggunakan kriteria tertentu). Penelitian ini menggunakan teknik analisis statistik deskriptif, pengujian model regresi logistik, matriks klasifikasi, dan pengujian hipotesis. Pendekatan analisis data SPSS versi 21 digunakan dalam investigasi ini. Hasil penelitian menunjukkan bahwa variabel independen (pergantian manajemen, financial distress, ukuran KAP, opini audit) tidak berpengaruh signifikan terhadap auditor switching. Dengan demikian mengapa penelitian ini tidak mendukung hipotesis dikarenakan data yang telah dikumpulkan tidak mendukung hipotesis tersebut, akan tetapi Naglkerke R Square membuktikan bahwa hanya 4,6% variabel independen mempengaruhi variabel dependen. Yang dimana variabel independen memiliki keterbatasan dalam mempengaruhi variabel dependen. Pergantian manajemen tidak berpengaruh signifikan terhadap auditor switching hasil penelitian ini sesuai dengan penelitian Herdhiano Alfiandi Kusuma (2019), Setyaningsih Yuliana (2021), Sutri Ningsih (2021), dan Futri Sulistiyani (2020); (2) Financial distress tidak berpengaruh signifikan terhadap auditor switching hasil penelitian ini sesuai dengan penelitian fauziyah, et al (2019), Julia, et al (2019), Luqman Pamungkas (2018), Setyaningsih Yuliana (2021), Sutri Ningsih (2021), Futri Sulistiyani (2020), Febriana Faila Computri (2018), Wasiatur (2021), dan Maharani Bulkis (2018); (3) Ukuran KAP tidak berpengaruh signifikan terhadap auditor switching hasil penelitian ini sesuai dengan penelitian Futri Sulistiyani (2020), Maharani Bulkis (2018), Julia, et al (2019), Sutri Ningsih (2021), dan Futri Sulistiyani (2020); dan(4) Opini Audit tidak berpengaruh signifikan terhadap auditor switching hasil penelitian ini sesuai dengan penelitian Julia, et al (2019), Luqman Pamungkas (2018), dan Herdhiano Alfiandi Kusuma (2019). Kata kunci : pergantian manajemen, financial distress, ukuran KAP, opini audit, dan auditor switching.
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