AYU CAHYANI, RETNO (2024) PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, AUDIT DELAY TERHADAP AUDITOR SWITCHING DENGAN OPINI AUDIT GOING CONCERN SEBAGAI VARIABEL KONSEKUEN (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Auditor switching is a change of auditors or Public Accounting Firms carried out by client companies. Auditor switching can occur mandatory or voluntary with the aim of maintaining auditor independence in order to always be objective in carrying out their duties as auditors. This study aims to obtain empirical evidence regarding the effect of audit opinion, financial distress, audit delay on auditor switching with going concern audit opinion as a consequent variable. In this study, the method used for sampling is purposive sampling of Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2017-2021 and the methods used to analyze are descriptive statistics, classical assumption test, logistic regression test which consists of model feasibility test (hosmer and lemeshow), overall model fit test, and coefficient of determination, hypothesis testing, f test and t test. Data management techniques used to solve problems in this study with the E-Views program (Econometric Views) version 12. The results showed that audit opinion has no effect on auditor switching, financial distress has a positive effect on auditor switching, audit delay has a positive effect on auditor switching, and auditor switching has no effect on going concern audit opinion.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Auditor switching merupakan pergantian auditor atau Kantor Akuntan Publik yang dilakukan oleh perusahaan klien. Pergantian Auditor dapat terjadi secara mandatory maupun voluntary dengan tujuan untuk menjaga independensi auditor agar selalu bersikap objektif dalam menjalankan tugasnya sebagai auditor. Penelitian ini ditujukan untuk mendapatkan bukti empiris mengenai pengaruh opini audit, financial distress, audit delay terhadap auditor switching dengan opini audit going concern sebagai variabel konsekuen. Dalam penelitian ini metode yang digunakan untuk pengambilan sampel adalah dengan purposive sampling pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 dan metode yang digunakan untuk menganalisis adalah statistik deskriptif, uji asumsi klasik, uji regresi logistik yang terdiri dari uji kelayakan model (hosmer and lemeshow), uji keseluruhan model (overall model fit), dan koefisien determinasi, uji hipotesis, uji f dan uji t. teknik pengelolaan data yang digunakan untuk memecahkan permasalahan dalam penelitian ini dengan program E-Views (Econometric Views) versi 12. Hasil penelitian menunjukkan bahwa opini audit tidak berpengaruh terhadap auditor switching, financial distress berpengaruh positif terhadap auditor switching, audit delay berpengaruh positif terhadap auditor switching, dan auditor switching tidak berpengaruh terhadap opini audit going concern. | |||||||||
| Uncontrolled Keywords: | Audit Opinion, Financial Distress, Audit Delay, Going Audit Opinion Opini Audit, Financial Distress, Audit Delay, Opini Audit Going Concern, Auditor Switching. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Retno Ayu Cahyani | |||||||||
| Date Deposited: | 21 Feb 2024 16:46 | |||||||||
| Last Modified: | 23 Feb 2024 09:18 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33208 |
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