Ziza, Amanah Widya (2023) PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia tahun 2016-2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of audit opinion, financial distress, management change, and company size on auditor switching in transportation and logistics companies listed on the Indonesian stock exchange in 2016-2020. The sample technique used in this research is purposive sampling method. This study uses secondary data obtained from the website of the Indonesia Stock Exchange and companies. In addition, the analytical model used in this study is logistic regression analysis. The results of this study indicate that audit opinion, financial distress, management change, and company size have no effect on auditor switching. This is evidenced by the audit opinion variable showing a regression coefficient of 22.695 with a significant value of 1 whose value is above 0.05, it is concluded that audit opinion has no effect on auditor switching. The financial distress variable shows a regression coefficient value of 0.641 with a significant value of 0.404 whose value is above 0.05, it is concluded that financial distress has no effect on auditor switching. The management turnover variable shows a regression coefficient value of -0.448 with a significant value of 0.335 which is above 0.05, so it can be concluded that management turnover has no effect on auditor switching. The firm size variable shows a regression coefficient value of 0.249 with a significant value of 0.094 which is above 0.05, so it can be concluded that company size has no effect on auditor switching. Keywords: Audit Opinion, Financial Distress, Change of Management, Size Company, and Auditor Switching.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor TAQI, MUHAMAD 197412242003121001 Thesis advisor TJAHJONO, MAZDA EKO SRI 198307022014041001 Thesis advisor IBRANI, EWING YUVISA 198005012008121002 Thesis advisor MUTTAQIN, GALIH FAJAR 198307302009121003
Additional Information:	Penelitian ini bertujuan untuk menguji pengaruh opini audit, financial distress, pergantian manajemen, dan ukuran perusahaan terhadap auditor switching pada perusahaan transportasi dan logistik yang terdaftar di bursa efek indonesia pada tahun 2016-2020. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia maupun perusahaan. Selain itu, model analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa opini audit, financial distress, pergantian manajemen, dan ukuran perusahaan tidak berpengaruh terhadap auditor switching. Hal ini dibuktikan dengan variabel opini audit menunjukkan nilai koefisien regresi sebesar 22,695 dengan nilai signifikan 1 yang nilainya diatas 0,05 maka disimpulkan bahwa opini audit tidak berpengaruh terhadap auditor switching. Variabel financial distress menunjukkan nilai koefisien regresi sebesar 0,641 dengan nilai signifikan 0,404 yang nilainya diatas 0,05 maka disimpulkan bahwa financial distress tidak berpengaruh terhadap auditor switching. Variabel pergantian manajemen menunjukkan nilai koefisien regresi sebesar -0,448 dengan nilai signifikan 0,335 yang nilainya diatas 0,05 maka disimpulkan bahwa pergantian manajemen tidak berpengaruh terhadap auditor switching. Variabel ukuran perusahaan menunjukkan nilai koefisien regresi sebesar 0,249 dengan nilai signifikan 0,094 yang nilainya diatas 0,05 maka disimpulkan bahwa ukuran perusahaan tidak berpengaruh terhadap auditor switching. Kata Kunci: Opini Audit, Financial Distress, Pergantian Manajemen, Ukuran Perusahaan, dan Auditor Switching.
Uncontrolled Keywords:	Keywords: Audit Opinion, Financial Distress, Change of Management, Size Company, and Auditor Switching. Kata Kunci: Opini Audit, Financial Distress, Pergantian Manajemen, Ukuran Perusahaan, dan Auditor Switching.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mrs Amanah Widya Ziza
Date Deposited:	26 Sep 2023 11:03
Last Modified:	26 Sep 2023 11:03
URI:	http://eprints.untirta.ac.id/id/eprint/29958

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