Rohmatulloh, Muhammad Wildan and Dr. Bambang Hariadi,, M.Ec., CA., Ak (2022) Pengaruh Pergantian Manajemen, Financial Distress, Opini Audit, Dan Audit Delay Terhadap Auditor Switching Dengan Pergantian Komite Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Finansial Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2020). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilaksanakan untuk menguji adanya pengaruh pergantian manajemen, financial distress, opini audit, dan audit delay dengan pergantian komite audit sebagai variabel moderasi yang dimiliki perusahaan finansial yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020 terhadap keputusan perusahaan dalam melakukan auditor switching. Jenis data penelitian adalah data sekunder yang diperoleh melalui website resmi Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian berjumlah 89 perusahaan finansial yang ditentukan melalui purposive sampling. Analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa (1) pergantian manajemen dan audit delay berpengaruh positif terhadap auditor switching, (2) financial distress berpengaruh negatif terhadap auditor switching, (3) serta opini audit tidak berpengaruh terhadap auditor switching. Selain itu, hasil penelitian menunjukkan bahwa pergantian komite audit memperkuat pengaruh negatif financial distress terhadap auditor switching. Namun, pergantian komite audit tidak mampu memoderasi pengaruh pergantian manajemen, opini audit, dan audit delay terhadap auditor switching
English Abstract
This study was conducted to assess the effect of change in management, financial distress, audit opinion, and audit delay with change in audit committee as moderating variable of financial companies listed on the Indonesian Stock Exchange (IDX) in the period of 2017-2020 on auditor switching. This research uses secondary data from Indonesia Stock Exchange. Using purposive sampling, 89 financial companies were selected as sample. Logistic regression incorporated to assess the effect between variables. This study finds that (1) change in management and audit delay positively affects on auditor switching, (2) financial distress negatively affects on auditor switching, and (3) audit opinion does not influence on auditor switching. In addition, the results of the study indicate that change in audit committee strengthen the effect of financial distress on auditor switching. However, change in audit committee unable to moderate influence of change in management, audit opinion, and audit delay on auditor switching
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522020121 |
| Uncontrolled Keywords: | Auditor switching, pergantian manajemen, financial distress, audit delay, pergantian komite audit, Auditor switching, change in management, financial distress, audit delay, change in audit comittee |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 10 Nov 2022 03:21 |
| Last Modified: | 10 Nov 2022 03:21 |
| URI: | http://repository.ub.ac.id/id/eprint/196251 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
MUHAMMAD WILDAN ROHMATULLOH.pdf Restricted to Registered users only until 31 December 2024. Download (2MB) |
Actions (login required)
 |
View Item |