Simatupang, Yessica and Ali Djamhuri, (2022) Pengaruh Opini Audit, Pertumbuhan Perusahaan, Financial Distress, Dan Rentabilitas Terhadap Auditor Switching. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh opini audit, pertumbuhan perusahaan, financial distress, dan rentabilitas terhadap auditor switching pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian dilakukan menggunakan metode regresi logistik dengan aplikasi Statistical Package for the Social Sciences (SPSS). Jenis data penelitian adalah data sekunder yang diperoleh melalui website resmi Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan metode purposive sampling dengan total 100 sampel yang terdiri dari 20 perusahaan dengan periode pengamatan selama 5 tahun. Hasil penelitian menunjukkan bahwa opini audit dan pertumbuhan perusahaan tidak menyebabkan terjadinya auditor switching. Hal tersebut dikarenakan perusahaan sampel lebih banyak menerima opini audit wajar tanpa pengecualian, sedangkan pada pertumbuhan perusahaan auditor lama diyakini memiliki performa yang lebih baik karena telah menguasai kegiatan bisnis perusahaan dan juga untuk mempertahankan reputasi perusahaan. Financial distress dan rentabilitas menyebabkan terjadinya auditor switching.
English Abstract
This research aims to empirically prove the effect of audit opinion, company growth, financial distress, and rentability in the manufacturing sector companies that are listed in Indonesian Stock Exchange. This research used logistic regression in Statistical Package for the Social Sciences (SPSS). The type of research data is secondary data obtained from the official website of the Indonesia Stock Exchange. Sampling was using purposive sampling methods with a total of 100 sample consisting of 20 companies with an observation period of 5 years. This research finds that audit opinion and company growth did not cause auditor switching. This is because the sample companies receive more unqualified audit opinions, while in the growth of the old auditor companies it is believed to have better performance because they have mastered the company's business activities and also to maintain the company's reputation. Financial distress and profitability lead to auditor switching
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020350 |
| Uncontrolled Keywords: | Auditor Switching, Opini Audit, Pertumbuhan Perusahaan, Financial Distress, dan Rentabilitas, Auditor Switching, Audit Opinion, Company Growth, Financial Distress, and Rentability |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 15 Mar 2023 02:04 |
| Last Modified: | 15 Mar 2023 02:04 |
| URI: | http://repository.ub.ac.id/id/eprint/197564 |
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