PENGARUH AUDIT DELAY, UKURAN PERUSAHAAN, DAN REPUTASI KAP TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2019)

RIADI, FARAH SASQIAMITHA (2022) PENGARUH AUDIT DELAY, UKURAN PERUSAHAAN, DAN REPUTASI KAP TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of audit delay, firm size and KAP reputation on auditor switching. This research is motivated by the importance of information about the factors that can affect auditor switching. The population of this study are manufacturing companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample of this study was 38 issuers or 152 company financial statement data used in this study. This study uses logistic regression analysis. The results of this study indicate that KAP reputation has a positive and significant effect on auditor switching, while audit delay and company size have no effect on auditor switching. Keywords: Audit Delay, Company Size, KAP Reputation, Auditor Switching Penelitian ini bertujuan untuk menguji pengaruh audit delay, ukuran perusahaan dan reputasi KAP terhadap auditor switching. Penelitian ini dilatarbelakangi oleh pentingnya informasi mengenai faktor-faktor yang dapat mempengaruhi auditor switching. Populasi penelitian ini adalah perusahaan manufaktur sektor industry barang dan konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2019. Sampel penelitian ini sebanyak 38 emiten atau 152 data laporan keuangan perusahaan yang digunakan dalam penelitian ini. Penelitian ini menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa reputasi KAP berpengaruh positif dan signifikan terhadap auditor switching sedangkan audit delay dan ukuran perusahaan tidak berpengaruh terhadap auditor switching Kata kunci: Audit Delay, Ukuran Perusahaan, Reputasi KAP, Auditor Switching

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 033
NIM/NIDN Creators: 43216110246
Uncontrolled Keywords: Audit Delay, Ukuran Perusahaan, Reputasi KAP, Auditor Switching
Subjects: 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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Jul 2022 07:03
Last Modified: 14 Jul 2022 07:03
URI: http://repository.mercubuana.ac.id/id/eprint/65180

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