PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, REPUTASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Infrastucture, Utilities dan Transportation Periode 2016-2018)

PRIATININGSIH, RATNA (2020) PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, REPUTASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Infrastucture, Utilities dan Transportation Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji analisis pengaruh Financial Distress, Pergantian Manajemen, Reputasi Auditor dan Ukuran Perusahaan Terhadap Auditor Switching. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling dengan memfokuskan perusahaan infrastruktur, utilities dan transportation yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018. Sampel yang diperoleh sebanyak 32 perusahaan dengan jumlah pengamatan adalah 96 sampel. Teknik analisis data digunakan pada penelitian ini adalah analisis regresi logistik. Berdasarkan hasil analisis dapat diketahui bahwa variable Financial Distress berpengaruh negative dan signifikan terhadap Auditor Switching. Variabel Pergantian Manajemen berpengaruh positif dan tidak signifikan terhadap Auditor Switching. Variabel Reputasi Auditor berpengaruh positif dan tidak signifikan terhadap Auditor Switching. Variabel Ukuran Perusahaan berpengaruh negative dan signifikan terhadap Auditor Switching Kata Kunci: Financial Distress, Pergantian Manajemen, Reputasi Auditor, Ukuran Perusahaan, Auditor Switching This study aims to examine the analysis of the influence of financial distress, change of management, auditor reputation and company size on auditor switching. The sample of this study was obtained using a purposive sampling method by focusing on infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange in 2016 - 2018. Samples obtained were 32 companies with 96 observations taken as samples. Data analysis techniques used in this study are logistic regression analysis. Based on the analysis results it can be seen that the Financial Distress variable has a negative and significant effect on auditor switching. Change of management variable has a positive and not significant effect on auditor switching. Auditor reputation variable has a positive and not significant effect on auditor switching.Client Size variable has a negative and significant effect on auditor switching. Keywords: Financial Distress, Change of Management, Auditor Reputation, Company Size, Auditor Switching.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 499
Call Number: SE/32/21/076
NIM/NIDN Creators: 43215120319
Uncontrolled Keywords: Financial Distress, Pergantian Manajemen, Reputasi Auditor, Ukuran Perusahaan, Auditor Switching
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.92 Influence of Social Environment/Pengaruh Lingkungan Sosial
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jan 2022 02:34
Last Modified: 06 Nov 2023 04:28
URI: http://repository.mercubuana.ac.id/id/eprint/54702

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