PENGARUH KESULITAN KEUANGAN, PERTUMBUHAN PERUSAHAAN, REPUTASI KAP, DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2017-2020)

Meilani Bella, Fransiska (2022) PENGARUH KESULITAN KEUANGAN, PERTUMBUHAN PERUSAHAAN, REPUTASI KAP, DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah Kesulitan Keuangan, Pertumbuhan Perusahaan, Reputasi KAP, dan Opini Audit terhadap Pergantian Auditor pada Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Penelitian ini menggunakan penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis analisis regresi logistic dengan eviews 11. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sebanyak 57 perusahaan sehingga total observasi penelitian ini sebanyak 288 observasi, data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi berupa buku, jurnal, dan website. Hasil dari penelitian ini membuktikan bawha (1) Kesulitan Keuangan tidak berpengaruh terhadap Pergantian Auditor, (2) Pertumbuhan Perusahaan tidak berpengaruh terhadap Pergantian Auditor, (3) Reputasi KAP berpengaruh negative signifikan terhadap Pergantian Auditor, (4) Opini Audit tidak berpengaruh terhadap Pergantian Auditor. This study aims to determine whether Kesulitan Keuangan, Company Growth, KAP Reputation, and Audit Opinion on Pergantian Auditor in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study uses a descriptive quantitative approach, which is measured using a method based on logistic regression analysis with eviews. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sample was determined based on the purposive sampling method, with a total of 57 companies so that the total observations of this study were 288 observations, the data used in this study were secondary data. Data collection techniques using documentation methods in the form of books, journals, and websites. The results of this study prove that (1) Kesulitan Keuangan has no effect on Pergantian Auditor, (2) Company growth has no effect on Pergantian Auditor, (3) KAP reputation has a significant negative effect on Pergantian Auditor, (4) Audit Opinion has no effect on Pergantian Auditor.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKAMIL, KRISHNANIDN0304015801krishna_kamil@stei.ac.id
Uncontrolled Keywords: Pergantian Auditor, Kesulitan Keuangan, Pertumbuna Perusahaan, Reputasi KAP, Opini Audit.
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Meilani Bella Fransiska
Date Deposited: 04 Jan 2022 04:44
Last Modified: 04 Jan 2022 04:44
URI: http://repository.stei.ac.id/id/eprint/6595

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