GUSTI, KARINA (2019) PENGARUH FINANCIAL DISTRESS DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DENGAN OPINI AUDIT GOING CONCERN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2017). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH FINANCIAL DISTRESS DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DENGAN OPINI AUDIT GOING CONCERN SEBAGAI VARIABEL MODERASI.PDF Restricted to Registered users only Download (2MB) |
Abstract
This study aims to examine the effect of financial distress and company growth on auditor switching with going concern audit opinion as a moderating variable. This research is a type of quantitative research, data is collected from annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2012 to 2017, with data analysis techniques using IBM SPSS V.23 for Windows software. The results of this study are financial distress does not affect the going- concern audit opinion. The growth of the company does not affect the going- concern audit opinion. Going concern audit opinion weakens the relationship between financial distress and auditor switching. As well as, going concern audit opinion weakens the relationship between company growth and auditor switching. Keywords: Financial Distress, Company Growth, Auditor Switching, Going Concern Audit Opinion
Item Type: | Thesis (S1) | |||||||||
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Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh financial distress dan pertumbuhan perusahaan terhadap auditor switching dengan opini audit going concern sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012 sampai dengan 2017, dengan teknik analisis data menggunakan software IBM SPSS V.23 for windows. Hasil dari penelitian ini adalah financial distress tidak berpengaruh terhadap opini audit going concern. Pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Opini audit going concern memperlemah hubungan antara financial distress dengan auditor switching. Serta, opini audit going concern memperlemah hubungan antara pertumbuhan perusahaan dengan auditor switching. Kata kunci : Financial Distress, Pertumbuhan Perusahaan, Auditor Switching, Opini Audit Going Concern | |||||||||
Subjects: | H Social Sciences > HB Economic Theory | |||||||||
Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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Depositing User: | Admin Eprints Untirta | |||||||||
Date Deposited: | 18 Oct 2021 07:12 | |||||||||
Last Modified: | 18 Oct 2021 07:12 | |||||||||
URI: | http://eprints.untirta.ac.id/id/eprint/3179 |
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