Silaban, Olivia Elisabeth (2021) Pengaruh Kualitas Audit, Pergantian Manajemen, Ukuran Perusahaan, Audit Fee Dan Return On Assets Terhadap Pergantian Auditor Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2019. Sarjana thesis, Universitas Brawijaya.
Abstract
"Penelitian ini bertujuan untuk membuktikan faktor-faktor yang mempengaruhi perusahaan manufaktur di Indonesia melakukan pergantian auditor. Variabel-variabel yang digunakan dalam penelitian ini adalah kualitas audit, pergantian manajemen, ukuran perusahaan, audit fee, ROA dan pergantian auditor. Penelitian ini menggunakan data laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Populasi penelitian meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel ditentukan dengan metode purposive sampling kemudian diperoleh 93 perusahaan yang memenuhi kriteria. Berdasarkan sampel tersebut dilakukan analisis data dengan regresi logistik. Hasil penelitian menunjukkan bahwa variabel yang berpengaruh terhadap pergantian auditor adalah kualiatas audit, pergantian manajemen, audit fee, return on assets, dan ukuran perusahaa tidak berpengaruh terhadap keputusan perusahaan untuk melakukan pergantian auditor.
English Abstract
This research determines the factors affecting the manufacturing companies in Indonesia in conducting auditor switching, involving such variables as audit quality, management change, company size, audit fee, return on assets (ROA) and auditor switching. The data of this research involves the financial statements of manufacturing companies listed in the Indonesia Stock Exchange (IDX) between 2017 and 2019. The populations include all manufacturing companies listed on Indonesia Stock Exchange between 2017 and 2019. The samples of 93 companies based on predetermined criteria are selected through purposive sampling, and analyzed by logistic regression. The research results reveal that audit quality, management change, audit fee, and ROA have a significant effect on auditor switching. Whilst, company size has no effect on the companies’ decision to conduct auditor switching.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052102 |
| Uncontrolled Keywords: | pergantian auditor, kualitas audit, pergantian manajemen, ukuran perusahaan, audit fee, return on assets" |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username rizky |
| Date Deposited: | 23 Oct 2021 11:39 |
| Last Modified: | 13 Dec 2023 07:26 |
| URI: | http://repository.ub.ac.id/id/eprint/185578 |
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