PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018)

ARIESTY, LISTIANA (2020) PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tujuan penelitian ini adalah untuk menguji dan memperoleh bukti empiris mengenai pengaruh pergantian manajemen, ukuran perusahaan, pertumbuhan perusahaan dan opini auditor terhadap voluntary auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia mulai tahun 2015-2018. Jenis data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang dipublikasikan. Metode yang digunakan yaitu metode purposive sampling yang diperoleh 33 perusahaan sebagai sampel dengan, total pengamatan sebanyak 132. Pengujian hipotesis dalam penelitian ini menggunakan regresi logistik (logistic regression). Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan, sedangakan pergantian manajemen, pertumbuhan perusahaan dan opini auditor tidak berpengaruh terhadap auditor switching, sedangakan pergantian manajemen, pertumbuhan perusahaan dan opini auditor tidak berpengaruh terhadap auditor switching. Kata Kunci: auditor switching, pergantian manajemen, ukuran perusahaan, pertumbuhan perusahaan, opini auditor The purpose of this study was to examine and obtain empirical evidence of the effect of management changes, the firm size, the company's growth and the auditor's opinion has an effect on voluntary auditor switching on manufacturing companies listed in Indonesia Stock Exchange period 2015-2018. The data used in this research is the company's financial statements published manufacture. Methods of sample collection using purposive sampling method obtained from 33 companies in the sample, a total of 132 observations. Testing the hypothesis in this study using logistic regression (logistic regression) . The results showed that the firm size negatively affect the auditor switching, while the change of management, the company's growth and the auditor’s opinion does not affect the auditor switching. Keywords: auditor switching, management changes, firm size, auditor's opinion.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216010088
Additional Information: auditor switching, pergantian manajemen, ukuran perusahaan, pertumbuhan perusahaan, opini auditor
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 > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Jan 2022 05:58
Last Modified: 29 Jan 2022 05:58
URI: http://repository.mercubuana.ac.id/id/eprint/54924

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