HIDAYAT, MUHAMMAD JAFRI (2019) PENGARUH AUDIT DELAY, OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is aimed to analyze the effect of audit delay, audit opinion and audit reputation on voluntary auditor switching registered in Indonesia Stock Exchange period 2010-2016. Independent variables used in this study are audit delay, audit opinion and audit reputation and dependent variables used are voluntary auditor switching. This research uses secondary data on financial reports or annual reports that have been published by the company on the Indonesia Stock Exchange. The population in this research is a company engaged in the manufacturing sector of various industries in the period 2010-2016. The research used saturated sampling method with total number of samples as many as 36 companies. Method of analysis in this research uses logistic regression. The results of this study show that audit reputation has a significant effect on voluntary auditor switching. While audit delay and audit opinion have no significant effect on voluntary auditor switching. Keywords: audit delay, audit opinion, audit reputation and voluntary auditor switching. Penelitian ini bertujuan untuk menganalisa pengaruh audit delay, opini audit dan reputasi audit terhadap voluntary auditor switching yang terdaftar di BEI periode 2010-2016. Variabel independen yang digunakan dalam penelitian ini adalah audit delay, opini audit dan reputasi audit serta variabel dependen yang digunakan adalah voluntary auditor switching. Penelitian ini menggunakan data sekunder pada laporan keuangan atau laporan tahunan yang telah dipublikasi oleh perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan yang bergerak dibidang manufaktur sektor aneka industri pada periode 2010-2016. Penelitian menggunakan metode sampling jenuh dengan jumlah total sampel sebanyak 36 perusahaan. Metode analisis dalam penelitian menggunakan regresi logistik. Hasil analisis dalam penelitian ini menunjukkan bahwa reputasi audit berpengaruh signifikan terhadap voluntary auditor switching. Sedangkan audit delay dan opini audit tidak berpengaruh signifikan terhadap voluntary auditor switching. Kata Kunci: audit delay, opini audit, reputasi audit dan voluntary auditor switching.
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