PENGARUH OPINI AUDIT, AUDIT DELAY, AUDIT FEE DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2024)

AFIFAH, GHINA NAJLA (2025) PENGARUH OPINI AUDIT, AUDIT DELAY, AUDIT FEE DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2024). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of Audit Opinion, Audit Delay, Audit Fee, and Company Size on Auditor Switching, moderated by Financial Distress. The population used in this study consisted of 78 companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange from 2019 to 2024, using the Purposive Sampling method, with 40 of the companies in the population accepted as samples. During the six years of observation, a total of 240 data points were generated. The research method used was quantitative. Data analysis used Logistic Regression and Moderated Regression Analysis (MRA) using SPSS Version 25. The results showed that the Audit Opinion variable had no effect on Auditor Switching, Audit Delay had no effect on Auditor Switching, Audit Fee had no effect on Auditor Switching, Company Size has a negative effect on Auditor Switching, Financial Distress is unable to moderate the effect of Audit Opinion on Auditor Switching, Financial Distress is unable to moderate the effect of Audit Delay on Auditor Switching, Financial Distress is unable to moderate the effect of Audit Fee on Auditor Switching, and Financial Distress is unable to moderate the effect of Company Size on Auditor Switching.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MULYADI, ROZA	198202212014041001
Thesis advisor	NAWAWI, MUHAMMAD	201601262093

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh Opini Audit, Audit Delay, Audit Fee dan Ukuran Perusahaan terhadap Auditor Switching yang dimoderasi oleh Financial Distress. Populasi yang digunakan dalam penelitian ini terdiri dari 78 perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2019-2024, dengan menggunakan metode Purposive Sampling, 40 dari populasi perusahaan tersebut diterima sebagai sampel. Selama enam tahun pengamatan, total ada 240 data yang dihasilkan. Metode penelitian yang digunakan yaitu kuantitatif. Analisis data menggunakan analisis Regresi Logistik dan Moderated Regression Analysis (MRA) dengan program SPSS Versi 25. Hasil penelitian menunjukkan bahwa variabel Opini Audit tidak berpengaruh terhadap Auditor Switching, Audit Delay tidak berpengaruh terhadap Auditor Switching, Audit Fee tidak berpengaruh terhadap Auditor Switching, Ukuran Perusahaan berpengaruh negatif terhadap Auditor Switching, Financial Distress tidak mampu memoderasi pengaruh Opini Audit terhadap Auditor Switching, Financial Distress tidak mampu memoderasi pengaruh Audit Delay terhadap Auditor Switching, Financial Distress tidak mampu memoderasi pengaruh Audit Fee terhadap Auditor Switching dan Financial Distress tidak mampu memoderasi pengaruh Ukuran Perusahaan terhadap Auditor Switching.

Uncontrolled Keywords:

Audit Opinion, Audit Delay, Audit Fee, Company Size, Auditor Switching, Financial Distress

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

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

Depositing User:

Ghina Najla afifah

Date Deposited:

06 Jan 2026 03:28

Last Modified:

06 Jan 2026 03:28

URI:

http://eprints.untirta.ac.id/id/eprint/56865

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