PENGARUH AUDITOR SWITCHING, PROFESSIONAL FEE, COMPANY SIZE TERHADAP KUALITAS AUDIT (Studi Kasus Perusahaan Manufaktur Subsektor Bahan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

Syahadah, Alviah (2022) PENGARUH AUDITOR SWITCHING, PROFESSIONAL FEE, COMPANY SIZE TERHADAP KUALITAS AUDIT (Studi Kasus Perusahaan Manufaktur Subsektor Bahan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRACT Penelitian ini bertujuan untuk memberikan bukti empiris atas pengaruh Auditor Switching, Professional Fee dan Company Size Terhadap Kualitas Audit(Studi Kasus Pada Perusahaan Manufaktur Subsektor Bahan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Metoda penelitian ini menggunakan jenis penelitian kuantitatif, yang diukur dengan menggunakan metoda berbasis analisis data panel dengan Eviews versi 10. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur subsektor bahan makanan dan minuman yang terdaftar di BEI tahun 2018-2020.Teknik Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel 20 perusahaan. Dalam pengumpulan data penelitian ini diperoleh melalui situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan website masing-masing perusahaan. Berdasarkan hasil penelitian membuktikan bahwa : Auditor Switching dan Company Size tidak berpengaruh terhadap Kualitas Audit pada Perusahaan Manufaktur Subsektor Bahan Makanan dan Minum yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menunjukkan bahwa tidak adanya kepedulian para perilaku pasar untuk mencari lebih jauh apakah auditor yang mengeluarkan opini atas laporan keuangan mengalami pergantian atau tidak. Dan untuk company size bahwa besar atau kecil perusahaan tidak mempengaruhi seorang auditor dalam memberikan kualitas audit yang baik. Professional Fee berpengaruh terhadap Kualitas Audit pada Perusahaan Manufaktur Subsektor Bahan Makanan dan Minum yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menunjukkan bahwa semakin tinggi fee yang dibayarkan maka semakin tinggi juga kualitas audit yang dihasilkan. Kata kunci : Auditor Switching,Professional Fee, Company Size, Kualitas Audit ABSTRACT This study aims to provide empirical evidence on the effect of Auditor Switching, Audit Fee and Company Size on Audit Quality (Empirical Study on Manufacturing Companies ini the Food and Beverage Subsector Listed on the Indonesia Stock Exhange in 2018 -2020). This research method uses a quantitative research type, which is measured using a panel data analysis-based method with Eviews version 10. The population in this study is all manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2020.Sampling technique in this study using purposive sampling method with a sample of 20 companies. In collecting this research data obtained through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the websites of each company. Based on the results of the study, it proves that: Auditor Switching and Company Size have no effect on Audit Quality in Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange in 2018- 2020. This study shows that there is no concern for market behavior to find out whether the auditor who issues an opinion on the financial statements has changed or not. And for the company size that the company is big or small does not affect an auditor in providing good audit quality. Professional Fee has an effect on Audit Quality in Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2020. This study shows that the higher the fee paid, the higher the quality of the audit produced. Keywords: Auditor Switching, Professional Fee, Company Size, Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWindratno, WindratnoNIDN0328064901windratno@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Alviah Syahadah
Date Deposited: 21 Sep 2022 01:17
Last Modified: 21 Sep 2022 01:17
URI: http://repository.stei.ac.id/id/eprint/8427

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