PENGARUH FINANCIAL DISTRESS DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Periode Tahun 2019-2023)

FAUZIAH, VIRA (2025) PENGARUH FINANCIAL DISTRESS DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Periode Tahun 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was conducted to examine the effect of financial distress proxied by Altman Z-Score and audit tenure on auditor switching with good corporate governance as a moderating variable. The population used in this study are transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) with observations over a period of 5 years, namely in the 2019- 2023 period. The sample selection used purposive sampling method, with a total sample that met the criteria of 105 samples from a total of 21 population companies. The analysis method used is Logistic Regression Analysis and Moderated Regression Analysis (MRA) using IBM SPSS Statistics 30 software. Based on the results of this study indicate that the independent variables of financial distress and audit tenure have no effect on auditor switching. The good corporate governance variable is not able to moderate the effect of financial distress on auditor switching. The variable good corporate governance is not able to moderate the effect of audit tenure on auditor switching. Keywords: Financial Distress, Audit Tenure, Auditor Switching, Good Corporate Governance Penelitian ini dilakukan untuk menguji pengaruh financial distress yang diproksikan dengan Altman Z-Score dan audit tenure terhadap auditor switching dengan good corporate governance sebagai variabel moderasi. Populasi yang digunakan pada penelitian ini adalah perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) dengan pengamatan selama kurun waktu 5 tahun yakni pada periode tahun 2019-2023. Pemilihan sampel menggunakan metode purposive sampling, dengan total sampel yang memenuhi kriteria sebanyak 105 sampel dari total 21 perusahaan populasi. Metode analisis yang digunakan adalah Analisis Regresi Logistik dan Moderated Regression Analysis (MRA) menggunakan software IBM SPSS Statistics 30. Berdasarkan hasil penelitian ini menunjukkan bahwa variabel independen financial distress dan audit tenure tidak berpengaruh terhadap auditor switching. Variabel good corporate governance tidak mampu memoderasi pengaruh financial distress terhadap auditor switching. Variabel good corporate governance tidak mampu memoderasi pengaruh audit tenure terhadap auditor switching. Kata kunci: Financial Distress, Audit Tenure, Auditor Switching, Good Corporate Governance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 098
NIM/NIDN Creators: 43219110188
Uncontrolled Keywords: Financial Distress, Audit Tenure, Auditor Switching, Good Corporate Governance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.26 Acquisition Through Exchange, Gift, Deposit/Akuisisi Melalui Bursa, Hadiah, Deposito
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi)
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 > 657.45 Auditing/Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 May 2025 10:03
Last Modified: 03 May 2025 10:03
URI: http://repository.mercubuana.ac.id/id/eprint/95380

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