Nurhafiz, Muhammad Yusuf (2022) PENGARUH OPINI AUDIT, AUDIT DELAY, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh dari opini audit, financial distress, audit delay terhadap financial distress pada perusahaan jasa yang terdaftar di bursa efek Indonesia pada tahun 2017-2021. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Populasi yang didapat sebanyak 163 perusahaan. Pemilihan sampel pada perusahaan ini menggunakan purposive sampling dengan jumlah 21 perusahaan yang memenuhi kriteria. Penelitian dilakukan berdasarkan 5 tahun kebelakang sehingga sampel yang diperoleh sebanyak 105. Teknik analisis data menggunakan regresi logistik dan menggunakan perangkat lunak IBM SPSS. Hasil penelitian ini menunjukkan bahwa nilai signifikansi opini audit senilai 0,009<0,05, financial distress 0,004<0,05 dan audit delay 0,040<0,05 yang berarti ketiga variabel berpengaruh signifikan terhadap auditor switching. Opini audit, financial distress, dan audit delay berpengaruh secara simultan terhadap auditor switching. This study aims to influencethe effect of audit opinion, financial distress, audit delay on financial distress in service companies listed on the Indonesian stock exchange in 2017-2021. This study uses quantitative methods with secondary data obtained from the company's financial statements. The population obtained is 163 companies. The sample selection in this company uses purposive sampling with a total of 21 companies that meet the criteria. The research was conducted based on the past 5 years so that the sample obtained was 105. The data analysis technique used logistic regression and used IBM SPSS software. The results of this study indicate that the significance value of audit opinion is 0.009 <0.05, financial distress is 0.004 <0.05 and audit delay is 0.040 <0.05, which means that the three variables have a significant effect on auditor switching. Audit opinion, financial distress, and audit delay have a simultaneous effect on auditor switching.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Auditor Switching, Opini Audit, Audit Delay, dan Financial Distress | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | MUHAMMAD YUSUF NUR HAFIZ | ||||||||
| Date Deposited: | 04 Jan 2023 06:39 | ||||||||
| Last Modified: | 04 Jan 2023 06:39 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9128 |
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