Sukiyanto, Citra Anggreyani (2022) PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDITOR SWITCHING ( Studi pada Perusahaan Food & Beverage yang Terdaftar di Bursa Efek Indonesia periode tahun 2017-2021 ). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Opini Audit , dan Reputasi KAP terhadap Auditor Switching pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kausal. Penelitian ini merupakan penelitian kuantitatif dan data yang digunakan adalah data sekunder. Teknik pengumpulan data menggunakan teknik dokumentasi berupa buku, jurnal, dan website. Penelitian ini dianalisis dengan menggunakan regresi logistik dengan bantuan software Eviews 12. Populasi penelitian ini adalah perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia periode 2017-2021 sebanyak 39 perusahaan. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sebanyak 21 perusahaan yang memenuhi kriteria dengan periode pengamatan selama 5 tahun sehingga total observasi penelitian ini sebanyak 105 observasi. Hasil dari penelitian ini membuktikan bahwa (1) financial distress tidak berpengaruh terhadap auditor switching pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 (2) opini audit tidak berpengaruh terhadap auditor switching pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 (3) reputasi KAP berpengaruh terhadap auditor switching pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Kata Kunci : Auditor Switching, Financial Distress, Opini Audit, Reputasi KAP ABSTRACT This study aims to determine the effect of Financial Distress, Audit Opinion, KAP Reputation, which affect the disclosure of Auditor Switching in food & baverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses associative research with a causal approach. This research is a quantitative research and used secondary data. Data collection techniques using documentation methods in the form of books, journals, and websites. This study was analysed using logistic regression with the help of Eviews 12 software. The population of this study were all food & baverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period as many as 39 companies. The sample was determined based on the purposive sampling method, with a total of 21 companies that met the criteria with an observation period of 5 years the total observations of this study were 105 observations. The results of this study prove that (1) financial distress has no effect on the auditor switching in food & baverage companies listed on the Indonesia Stock Exchange for the 2017 to 2021 (2) audit opinion has no effect on the auditor switching in food & baverage companies listed on the Indonesia Stock Exchange for the 2017 to 2021 (3) KAP reputation has a effect on the auditor switching in food & baverage companies listed on the Indonesia Stock Exchange for the 2017 to 2021 Keywords : Auditor Switching, Financial Distress, Audit Opiniont, KAP Reputation
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | CITRA ANGGREYANI SUKIYANTO | ||||||||
| Date Deposited: | 17 Oct 2022 02:16 | ||||||||
| Last Modified: | 17 Oct 2022 02:16 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8662 |
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