Oktavegi, Fajri (2018) PENGARUH OPINI AUDITOR, FINANCIAL DISTRESS DAN UKURAN KAP TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh opini auditor, financial distress dan ukuran kap terhadap auditor switching pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Variabel independen dalam penelitian ini adalah opini auditor, financial distress dan ukuran KAP. Variabel dependennya adalah auditor switching. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, yang diukur dengan menggunakan metode. Populasi penelitian ini meliputi semua perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data populasi penelitian sebanyak 42 perusahaan dan diperoleh sampel sebanyak 23 perusahaan. Metode analisis data yang digunakan adalah regresi logistik dengan SPSS 24 yang menggunakan tingkat signifikasi 0,05. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id. Pengujian hipotesis dengan menggunakan uji parsial (uji-t) dan uji simultan (uji-f). Hasil pengujian membuktikan bahwa hasil analisis data dengan menggunakan uji parsial (uji-t) (1) opini auditor berpengaruh secara signifikan terhadap auditor switching. (2) financial distress tidak berpengaruh secara signifikan terhadap auditor switching. (3) ukuran KAP tidak berpengaruh secara signifikan terhadap auditor switching. (4) hasil analisis data dengan menggunakan uji simultan (uji-f) opini auditor, financial distress dan ukuran KAP berpengaruh signifikan secara bersama-sama terhadap auditor switching. Kata Kunci : Auditor Switching, Opini Auditor, Financial Distress, dan Ukuran KAP ABSTRACT This study aims to examine the influence of auditor opinion, financial distress and the size of the hood towards the switching auditor in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The independent variables in this research are auditor's opinion, financial distress and KAP size. The dependent variable is the switching auditor. This study uses a type of associative research quantitative approach, which is measured using the method. The population of this study covers all companies of consumer goods industry listed on Indonesia Stock Exchange period 2014- 2017. The sampling technique used is purposive sampling. The data of the research population were 42 companies and 23 samples were obtained. The data analysis method used is logistic regression with SPSS 24 which uses 0.05 significance level. The data used in this research is secondary data. Technique of collecting data using documentation method through IDX official website: www.idx.co.id. Hypothesis testing using partial test (t-test) and simultaneous test (f-test). The test results prove that the results of data analysis by using the partial test (t-test) (1) auditor opinion significantly influence the switching auditor. (2) financial distress does not significantly influence the auditor switching. (3) KAP size does not significantly influence the switching auditor. (4) The result of data analysis by using simultaneous test (f-test) of auditor opinion, financial distress and KAP measure have a significant effect simultaneously to switching auditor. Keywords: Auditor Switching, Auditor Opinion, Financial Distress, and KAP Size
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 09 Feb 2022 06:46 | ||||||||
| Last Modified: | 09 Feb 2022 06:46 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7019 |
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