Sirait, Marta Aprilia (2020) PENGARUH OPINI AUDIT, UKURAN KAP DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI PERIODE 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh opini audit, ukuran KAP danfinancial distressterhadap auditor switching. Variabel dependen dalam penelitian ini adalah auditor switching. Sedangkan variabel independen adalah opini audit, ukuran KAPdanfinancial distress. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode sampel yang dilakukan dengan purposive sampling dan diperoleh 150 sampel. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015- 2019.Metode analisis data yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian ini menunjukkan bahwaOpini Audit menunjukkan koefisien regresi dengan tingkat signifikansi (p) sebesar 0,496, lebih besar dari α = 5% (0,05). Berdasarkan hasil pengujian koefisien menunjukan bahwa opini audit tidak berpengaruh terhadap auditor switching.Ukuran KAP menunjukkan koefisien regresi dengan tingkat signifikansi (p)sebesar 0,585, lebih besar dari α = 5% (0,05). Berdasarkan hasil pengujian koefisien menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap auditor switching. Financial Distressmenunjukkan koefisien regresi dengan tingkat signifikansi (p) sebesar 0,466, lebih besar dari α = 5% (0,05). Berdasarkan hasil pengujian koefisien menunjukkan bahwa financial distress tidak berpengaruhterhadap auditor switching. ABSTRACK This study aims to examine the effect of audit opinion, KAP size and financial distress on auditor switching. The dependent variable in this study is auditor switching. Meanwhile, the independent variables are audit opinion, KAP size and financial distress. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sample method used was purposive sampling and obtained 150 samples. The data used are secondary data in the form of financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The data analysis method used in this research is logistic regression. The results of this study indicate that the Audit Opinion shows a regression coefficient with a significance level (p) of 0.496, greater than α = 5% (0.05). Based on the results of coefficient testing, it shows that the audit opinion has no effect on auditor switching. KAP size shows a regression coefficient with a significance level (p) of 0.585, greater than α = 5% (0.05). Based on the results of the coefficient test, it shows that the size of KAP has no effect on auditor switching. Financial Distress shows a regression coefficient with a significance level (p) of 0.466, greater than α = 5% (0.05). Based on the coefficient test results, it shows that financial distress has no effect on auditor switching.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 377 not found. | ||||||||
| Date Deposited: | 20 Nov 2020 05:19 | ||||||||
| Last Modified: | 20 Nov 2020 05:19 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1825 |
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