Anjanni, Kiki Afsari (2021) PENGARUH FINANCIAL DISTRESS, MANAGEMENT CHANGE, UKURAN PERUSAHAAN, OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh financial distress, management change, ukuran perusahaan dan opini audit terhadap auditor switching. Auditor switching adalah suatu perilaku yang dilakukan perusahaan supaya dapat berganti auditor, pergantian yang dimaksud disebabkan oleh kewajiban rotasi audit yang diatur oleh Pemerintah (mandatory) tercantum dalam PP No. 20/ 2015 pasal 11 ayat (1) dijelaskan bahwa KAP tidak lagi dibatasi dalam melakukan audit atas suatu perusahaan. Ataupun pergantian sukarela (voluntary) dilakukan oleh perusahaan ketika tidak ada peraturan yang mewajibkan untuk melakukan pergantian auditor (auditor switching). Penelitian ini merupakan jenis data sekunder yaitu laporan keuangan perusahaan manufaktur yang sudah diaudit dan terdaftar di Bursa Efek Indonesia tahun 2015 – 2019. Metode penelitian ini purposive sampling dengan jumlah sampel sebanyak 48 perusahaan dari 186 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil dari uji yang mengunakan metode regresi data panel merupakan teknik analisis dalam penelitian ini dan hasil penelitian membuktikan bahwa ukuran perusahaan berpengaruh terhadap auditor switching, sedangkan variabel lain seperti financial distress, management change dan opini perusahaan tidak berpengaruh terhadap auditor switching. ABSTRACT The purpose of this study was to analyze the effect of financial distress, management change, company size and audit opinion on auditor switching. Auditor switching is a behavior carried out by a company in order to change auditors, the change in question is caused by the mandatory audit rotation obligation as stated in PP. 20/2015 Article 11 paragraph (1) explains that KAP is no longer limited in conducting audits of a company. Or voluntary changes are carried out by the company when there are no regulations that require auditor switching. This research is a type of secondary data, namely the financial statements of manufacturing companies that have been audited and listed on the Indonesia Stock Exchange in 2015 - 2019. This research method is purposive sampling with a total sample of 48 companies from 186 manufacturing companies listed on the Indonesia Stock Exchange. The use of panel data regression is an analytical technique in this study and the results prove that company size affects auditor switching, while other variables such as financial distress, management change and company opinion do not affect auditor switching.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Kiki Afsari Anjanni | ||||||||
| Date Deposited: | 15 Nov 2021 08:21 | ||||||||
| Last Modified: | 15 Nov 2021 08:21 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5848 |
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