DETERMINAN AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018)

AMELIZA, DELLA (2020) DETERMINAN AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to find the determinant factors that influence auditor switching in manufacturing companies listed on the Indonesia Stock Exchange. The variables used in this research are auditor switching, opini audit dengsn penekanan going concern, KAP size, financial distress, and firm size. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The sample selection uses a purposive sampling method. The sample in this research consisted of 33 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The total sample in this research was 132 companies. Logistic regression analysis was used to test the hypothesis in this research. The empirical results of this research indicate that firm size has an effect on and significant on auditor switching. While opini audit dengan penekanan going concern, KAP size, and financial distress have no significant effect on auditor switching. Keywords: Auditor switching, Opini Audit dengan Penekanan Going concern, KAP Size, Financial distress, Firm Size Penelitian ini bertujuan untuk menemukan faktor-faktor determinan yang mempengaruhi auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel yang digunakan dalam penelitian ini adalah auditor switching, opini audit dengan penekanan going concern, ukuran KAP, financial distress, dan ukuran perusahaan. Populasi dalam penelitian ini merupakan seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Pemilihan sampel menggunakan metode purposive sampling. Sampel dalam penelitian ini terdiri dari 33 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Total sampel dalam penelitian ini adalah 132 perusahaan. analisis regresi logistik digunakan untuk menguji hipotesis dalam penelitian ini. Hasil empiris penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh dan signifikan terhadap auditor switching. Sedangkan opini audit dengan penekanan going concern, ukuran KAP, dan financial distress tidak berpengaruh signifikan terhadap auditor switching. Kata Kunci: Auditor switching, Opini Audit dengan Penekanan Going concern, Ukuran KAP, Financial distress, Ukuran Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 025
NIM/NIDN Creators: 43216010262
Uncontrolled Keywords: Auditor switching, Opini Audit dengan Penekanan Going concern, Ukuran KAP, Financial distress, Ukuran Perusahaan
Subjects: 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 > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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: 31 Jan 2022 10:53
Last Modified: 03 Feb 2022 03:24
URI: http://repository.mercubuana.ac.id/id/eprint/55082

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