LASMARIA, INDAH (2019) PENGARUH AUDIT FEE DAN OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk apakah pengaruh audit fee dan opini audit going concern pada pergantian auditor pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan replikasi yang dilakukan oleh Nur Ismaya (2016). Namun penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan Logistic Regression Model dengan menggunakan pendekatan Statistical Package for Social Sciences (SPSS) dan menggunakan alat analisis SPSS 25.0. Pengumpulan data menggunakan data sekunder dengan menggunakan laporan keuangan perusahaan di Bursa Efek Indonesia. Hipotesis dalam penelitian ini menyatakan bahwa pengaruh audit fee, opini audit going concern berpengaruh positif terhadap pergantian auditor. Hasil penelitian ini menunjukan bahwa adanya (1) Audit Fee berpengaruh positif dan signifikan terhadap pergantian auditor, (2) Opini Audit Going Concern berpengaruh positif dan signifikan terhadap pergantian auditor, (3) Audit Fee, Opini Audit Going Concern secara bersama-sama berpengaruh positif dan signifikan terhadap pergantian auditor pada perusahaan yang terdaftar di Bursa Efek Indonesia. Kata Kunci : Audit Fee, Opini Audit Going Concern terhadap Pergantian Auditor ABSTRACT This study aims to determine whether the influence of audit fees and going-concern audit opinion on auditor turnover in companies listed on the Indonesia Stock Exchange. This research is replication carried out by Nur Ismaya (2016). But this research was conducted on companies in the Indonesia Stock Exchange in. This research uses a quantitative approach descriptive research, which is measured using the Logistic Regression Model using the Statistical Package for Social Sciences (SPSS) approach and using the SPSS 25.0 analysis tool. Data collection uses secondary data using the financial statements of companies in the Indonesia Stock Exchange. The hypothesis in this study states that the effect of audit fees, going-concern audit opinion has a positive effect on auditor turnover. The results of this study indicate that the existence of (1) Audit Fee has a positive and significant effect on auditor turnover, (2) Going Concern Audit Opinion has a positive and significant effect on auditor turnover, (3) Audit Fee, Going Concern Audit Opinion jointly has a positive effect and significant changes to auditors in companies listed on the Indonesia Stock Exchange. Keywords: Audit Fee, Going Concern Audit Opinion on Substitution of Auditors
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 15 Sep 2021 01:50 | ||||||||
| Last Modified: | 04 Aug 2022 02:48 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5114 |
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