Nanda Syahtiani, Khoirunisa (2019) PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING DI INDONESIA (STUDI KASUS PADA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah opini audit, financial distress dan audit delay berpengaruh terhadap auditor switching pada sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini menggunakan deskriptif dengan pendekatan kuantitatif, yang diukur menggunakan metoda regresi logistik dengan eviews 10. Populasi dari penelitian ini adalah sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 28 perusahaan dari sektor keuangan sehingga total observasi dalam penelitian ini sebanyak 140 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id dan situs resmi perusahaan masing-masing. Pengujian hipotesis dengan menggunakan uji Z dan uji likelihood. Hasil penelitian ini membuktikan bahwa (1) opini audit berpangaruh signifikan terhadap auditor switching, (2) financial distress tidak berpengaruh signifikan terhadap auditor switching, dan (3) audit delay tidak berpengaruh signifikan terhadap auditor switching, (4) sedangkan secara bersama-sama opini audit, financial distress, dan audit delay berpengaruh signifikan terhadap auditor switching di Indonesia pada sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018. Kata Kunci : Auditor Switching, Opini Audit, Financial Distress, dan Audit Delay ABSTRACT This study is aimed to examine whether audit opinion, financial distress and audit delay affect auditor switching in the financial sector listed in the Indonesian Stock Exchange (IDX). This type of research uses descriptive quantitative approach, which is measured using logistic regression methods with eviews 10. The population of this study is the financial sector which was listed on the Indonesia Stock Exchange (BEI) from 2014 to 2018. The sample was determined based on the purposive sampling method, with the total sample of 28 companies from the financial sector so that the total observations in this study were 140 observations. The data used in this study are secondary data. Data collection techniques using the method of documentation through the official website of IDX: www.idx.co.id and the official website of each company. Hypothesis testing using the Z test and likelihood test. The results of this study prove that (1) audit opinion has a significant effect on auditor switching, (2) financial distress does not have a significant effect on auditor switching, and (3) audit delay has no significant effect on auditor switching, (4) while jointly opinion audit, financial distress, and audit delay have a significant effect on auditor switching in Indonesia in the financial sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Keywords : Auditor Switching, Audit Opinion, Financial Distress, and Audit Delay
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 24 Nov 2021 04:06 | ||||||||
| Last Modified: | 24 Nov 2021 04:06 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5968 |
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