Labibah, Qatrunnada (2023) PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, DAN AUDIT FEE TERHADAP AUDITOR SWITCHING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of financial distress, management changes, and audit fees on auditor switching with firm size as the control variable. The population of this study is State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection method used was purposive sampling and 14 companies were selected with a total sample of 70 research data. The analysis technique used is logistic regression with SPSS software version 25 and a significance level of 10%. The results of this study indicate that financial distress and management changes have a positive effect on auditor switching, while audit fees have no significant positive effect on auditor switching. The ability of the independent variable can explain 27% of the variation in auditor switching variables, so that the other 73% is influenced by other variables not examined in this study.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, pergantian manajemen, dan audit fee terhadap auditor switching dengan ukuran perusahaan sebagai variable kontrol. Populasi penelitian ini yaitu perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2018- 2022. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 14 perusahaan dengan total sampel 70 data penelitian. Teknik analisis yang digunakan adalah regresi logistik dengan software SPSS versi 25 dan tingkat signifikansi sebesar 10%. Hasil dari penelitian ini menunjukkan bahwa financial distress dan pergantian manajemen berpengaruh positif terhadap auditor switching, sedangkan audit fee berpengaruh positif tidak signifikan terhadap auditor switching. Kemampuan variabel independen dapat menjelaskan 27% dari variasi variabel auditor switching, sehingga 73% lainnya dipengaruhi oleh variabel lain yang tidak diteliti dalah penelitian ini. | |||||||||
| Uncontrolled Keywords: | Financial distress, company change, audit fee, company size, auditor switching financial distress, pergantian manajemen, audit fee, ukuran perusahaan, auditor switching | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | mrs Qatrunnada Labibah | |||||||||
| Date Deposited: | 31 Aug 2023 11:16 | |||||||||
| Last Modified: | 31 Oct 2023 13:50 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29150 |
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