PENGARUH OPINI AUDIT, UKURAN KAP, AUDIT DELAY DAN FINANCIAL DISTRESS TERHADAP ROTASI KAP ( Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI Periode 2014 – 2017 )

PUTRI KINANTI, ANANDA (2018) PENGARUH OPINI AUDIT, UKURAN KAP, AUDIT DELAY DAN FINANCIAL DISTRESS TERHADAP ROTASI KAP ( Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI Periode 2014 – 2017 ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Opini Audit terhadap Rotasi KAP, pengaruh Ukuran KAP terhadap rotasi KAP, pengaruh Audit Delay terhadap Rotasi KAP, dan pengaruh Financial Distress terhadap Rotasi KAP pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2014 – 2017. Penelitian ini menggunakan jenis penelitian asosiatif/kausalitas dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode regresi logistik dengan SPSS 24.00. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014 – 2017. Sampel ditentukan dengan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 27 perusahaan manufaktur sektor industri dasar dan kimia sehingga total observasi dalam penelitian ini adalah sebanyak 108 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id dan www.sahamok.com . Pengujian hipotesis dengan menggunakan uji parsial dan simultan. Hasil penelitian membuktikan bahwa (1) Opini audit berpengaruh negatif signifikan terhadap rotasi KAP pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2014 – 2017; (2) Ukuran KAP tidak berpengaruh signifikan terhadap rotasi KAP pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2014 – 2017; (3) Audit delay tidak berpengaruh signifikan terhadap rotasi KAP pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2014 – 2017; (4) Financial distress tidak berpengaruh signifikan terhadap rotasi KAP pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2014 – 2017; (5) Opini Audit, Ukuran KAP, Audit Delay, dan Financial Distress secara simultan berpengaruh signifikan terhadap rotasi KAP pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2014 – 2017. Kata kunci : Opini Audit, Ukuran KAP, Audit Delay, Financial Distress, dan Rotasi KAP The objective of this research is to testify the effect of an audit opinion, KAP size, audit delay and financial distress towards Auditor Switching for manufacturing companies basic industry and chemicals sector listed in the IDX (Indonesian Stock Exchange) for the period of 2014-2017. This research uses a causal associative research that is measured using a regression logistics based method with SPSS 24.00. The population in this research is the manufacturing companies listed in the IDX starting year 2014 up to 2017. The samples are selected based on the purposive sampling method, with a number of 27 samples of manufacturing companies basic industry and chemicals sector in total, which results in a total observation of 108 observations in this research. The data being used in this research is the secondary data. The technique to collect the data is based on documentation method through the IDX’s online website as a reference : www.idx.co.id and www.sahamok.com testifying the hypothesis using partial testing and simultaneously. The results of the research shows that (1) Audit opinion negatifly effected the auditor switching in the manufacturing companies basic industry and chemicals sector listed in the IDX for the period of 2014-2017; (2) KAP size do not significantly affect auditor switching in the manufacturing companies basic industry and chemicals sector listed in the IDX for the period of 2014-2017; (3) Audit delay do not significantly affect the auditor switching in the manufacturing companies basic industry and chemicals sector listed in the IDX for the period of 2014-2017; (4) Financial Distress do not significantly affect the auditor switching in the manufacturing companies basic industry and chemicals sector listed in the IDX for the period of 2014-2017; (5)Audit opinion, KAP size, Audit delay, and Financial distress simultaneously affect the auditor switching in the manufacturing companies basic industry and chemicals sector listed in the IDX for the period of 2014-2017. Key Words : Audit Opinion, KAP Size, Audit Delay, Financial Distress, and Auditor Switching

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWicaksono, AriefUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 24 May 2022 08:42
Last Modified: 24 May 2022 08:42
URI: http://repository.stei.ac.id/id/eprint/7626

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