Dwi Rahayu, Larasati (2019) PENGARUH UKURAN KAP, OPINI AUDITOR DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis serta menguji pengaruh Ukuran KAP, Opini Auditor dan Pergantian Manajemen terhadap Auditor Switching. Dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan auditor independen yang dipublikasikan melalui internet melalui website resmi Bursa Efek Indonesia www.idx.co.id (BEI). Penelitian ini menggunakan jenis penelitian statistic deskriptif pendekatan kuantitatif. Yang diolah menggunakan SPSS 25. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sebanyak 35 perusahaan yang dijadikan sampel dalam penelitian. Pengujian hipotesis dilakukan dengan menggunakan regression logistic. Berdasarkan hasil penelitian menunjukkan bahwa : (1) Ukuran KAP berpengaruh signifikan terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2017 (2) Opini, Auditor tidak berpengaruh terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2017, dan (3) Pergantian Manajemen berpengaruh signifikan terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Busa Efek Indonesia tahun 2012-2017. Kata Kunci : Ukuran KAP, Opini Auditor, Pergantian Manajemen Auditor Switching. ABSTRACT This research was conducted with aim of knowing the effect of KAP size, auditor opinion and management turnover toward auditor switching. In this study using secondary data obtained from financial statements and independent auditor reports published through the internet the official website of the Bursa Efek Indonesia www.idx.co.id. This study uses a descriptive quantitative type of statistical approach. Which is processed using SPSS 25. Sampling using purposive sampling and obtained as many as 35 companies that were sampled in the study. Hypothesis testing is done by using regression logistic. Based on the results of the study showed that the KAP size and management replace variables had a significant effect on auditor switching. where as for auditor opinion does not affect the auditor switching. from the results of this study, the researcher suggest for futher researchers to be able to add research variables related to auditor switching, by adding samples and the period of the study year. Keywords : KAP Size, Opinion Auditor, Management Turnover, Auditor Switching.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 23 Nov 2021 03:57 | ||||||||
| Last Modified: | 23 Nov 2021 03:57 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5950 |
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