PENGARUH AUDIT FEE DAN KESULITAN KONDISI KEUANGAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERCATAT PADA BURSA EFEK INDONESIA PERIODE 2017-2021)

Wahidudin Saktiawan, Mochammad (2023) PENGARUH AUDIT FEE DAN KESULITAN KONDISI KEUANGAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERCATAT PADA BURSA EFEK INDONESIA PERIODE 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study was to determine the effect of audit fees and financial difficulties on auditor switching with auditor reputation as a moderating variable. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 27 infrastructure, utilities & transportation sector companies registered on the IDX for 2017-2021, where the research sample data is 135 sample data. Data analysis used logistic regression analysis and moderated regression analysis (MRA) with the SPSS Version 20 program. Based on the results of data analysis, it is known that the Nagelkerke R Square value is 0.689. This shows that the variation in giving auditor switching can be explained by 68.9% by the audit fee variable, financial distress with the auditor's reputation as a moderating variable, while the rest is explained by other variables not examined. The results of testing the hypothesis, it is known that audit fees have a positive effect on auditor switching, financial distress has a positive effect on auditor switching, auditor reputation moderates (weakens) the effect of audit fees has a positive effect on auditor switching, and auditor reputation does not moderate the effect of financial distress on auditor switching.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	TAQI, MUHAMAD	197412242003121002
Thesis advisor	MULYADI, ROZA	198202212014041001

Additional Information:

Tujuan penelitian ini untuk mengetahui pengaruh audit fee dan kesulitan kondisi keuangan terhadap auditor switching dengan reputasi auditor sebagai variabel moderasi. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 27 perusahaan sektor infrastruktur, utilitas & transportasi yang terdaftar di BEI tahun 2017-2021, dimana data sampel penelitian sebanyak 135 data sampel. Analisis data menggunakan analisis regresi logistic dan moderated regression analysis (MRA) dengan program SPSS Versi 20. Berdasarkan hasil analisis data, diketahui nilai Nagelkerke R Square sebesar 0.689. Hal ini menunjukkan variasi pemberian auditor switching dapat dijelaskan sebesar 68,9% oleh variabel audit fee, financial distress dengan reputasi auditor sebagai variabel moderasi, sedangkan sisanya dijelaskan oleh variabel lain yang tidak diteliti. Hasil pengujian hipotesis, diketahui audit fee berpengaruh positif terhadap auditor switching, financial distress berpengaruh positif terhadap auditor switching, reputasi auditor memoderasi (memperlemah) pengaruh audit fee berpengaruh positif terhadap auditor switching, dan reputasi auditor tidak memoderasi pengaruh financial distress terhadap auditor switching.

Uncontrolled Keywords:

Auditor Switching, Audit Fee, Difficult Financial Condition, Auditor Reputation. Auditor Switching, Audit Fee, Kesulitan Kondisi Keuangan, Reputasi Auditor.

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mr Mochammad Wahidudin Saktiawan

Date Deposited:

14 Nov 2023 11:48

Last Modified:

14 Nov 2023 11:48

URI:

http://eprints.untirta.ac.id/id/eprint/30941

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