PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDITOR SWITCHING (Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2016-2018)

AMALIA, ERWIZA CAHYA (2021) PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDITOR SWITCHING (Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of financial distress, change of management, audit opinion and size of KAP on auditor switching (Empirical study on infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange). The data obtained were 42 companies with observation periods from 2016 to 2018. So that in this study there were 126 samples. The data collection technique used purposive sampling. The data used is secondary data obtained from the Indonesia Stock Exchange (www.idx.com). The data analysis technique used in this study is logistic regression analysis with IBM SPSS version 22 software. The results of this study indicate that financial distress and management changes have no effect on auditor switching, while audit opinion and size of public accounting firm have an effect on auditor switching. Keywords: financial distress, change of management, audit opinion, size of public accounting firm, auditor switching. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, pergantian manajemen, opini audit dan ukuran kantor akuntan publik (KAP) terhadap auditor switching (Studi pada perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia). Data yang diperoleh sebanyak 42 perusahaan sampel dengan periode pengamatan sejak tahun 2016 sampai 2018. Sehingga dalam penelitian ini adalah sebanyak 126 sampel. Teknik pengumpulan data menggunakan purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.com). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan perangkat lunak IBM SPSS versi 22. Hasil penelitian ini menunjukkan bahwa financial distress dan pergantian manajemen tidak berpengaruh terhadap auditor switching, sedangkan opini audit dan ukuran Kantor Akuntan Publik berpengaruh terhadap auditor switching. Kata kunci: financial distress, pergantian manajemen, opini audit, ukuran Kantor Akuntan Publik, auditor switching.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120162
Uncontrolled Keywords: financial distress, pergantian manajemen, opini audit, ukuran Kantor Akuntan Publik, 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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 21 Jan 2025 03:26
Last Modified: 21 Jan 2025 03:26
URI: http://repository.mercubuana.ac.id/id/eprint/93654

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