DAVIT, SARIANDI R (2021) PENGARUH OPINI AUDIT, PERTUMBUHAN PERUSAHAN KLIEN, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (Studi kasus pada Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2016-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh dari opini audit, pertumbuhan perusahaan klien, dan pergantian manajemen secara parsial terhadap auditor switching. Dalam penelitian ini, peneliti menggunakan data yang bersifat kuantitatif yang diambil dari laporan keuangan perusahaan manufaktur yang telah diaudit periode 2016-2019. Populasi dalam penelitian ini merupakan perusahaan BUMN yang terdaftar di BEI periode 2016-2019 sebanyak 182 perusahaan dengan metode sampling yang digunakan dalam peneliian ini adalah purposive sampling untuk pemilihan sampel. Sampel yang yang diperoleh 10 sampel perusahaan dalam waktu 4 tahun jadi total sampel dalam penelitian ini adalah 40 sampel . Metode analisis yang digunakan adalah regresi logistik dan bantuan program SPSS 24. Hasil pengujian menunjukkan bahwa secara simultan variabel opini audit tidak berpengaruh signifikan terhadap auditor switching, pertumbuhan perusahaan klien tidak berpengaruh signifikan terhadap auditor switching, pergantian manajemen tidak berpengaruh signifikan terhadap auditor switching. Sedangkan variabel opini audit, pertumbuhan perusahaan klien, dan pergantian manajemen berpengaruh signifikan terhadap auditor switching. This study aims to examine the effect of audit opinion, client firm growth, and partial management turnover on auditor switching. In this study, researchers used quantitative data taken from the audited financial statements of manufacturing companies for the 2016-2019 period. The population in this study are state-owned companies listed on the IDX for the 2016-2019 period as many as 182 companies with the sampling method used in this research is purposive sampling for sample selection. The samples obtained were 10 samples of companies within 4 years, so the total sample in this study was 40 samples. The analytical method used is logistic regression and SPSS 24 program assistance. The test results show that simultaneously the audit opinion variable has no significant effect on auditor switching, the growth of client companies has no significant effect on auditor switching, and management turnover has no significant effect on auditor switching. While the variables of audit opinion, client company growth, and management turnover have a significant effect on auditor switching.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Opini Audit, Perttumbuhan Perusahaan Klien, Pergantian Manajemen, Auditor Switching. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Davit Sariandi R | ||||||||
| Date Deposited: | 30 Dec 2021 09:10 | ||||||||
| Last Modified: | 30 Dec 2021 09:10 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6410 |
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