PENGARUH UKURAN KAP, FINANCIAL DISTRESS, AUDIT FEE, PERGANTIAN MANAJEMEN, DAN BACKGROUND KOMITE AUDIT TERHADAP AUDITOR SWITCHING (PADA LAPORAN KEUANGAN PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI TAHUN 2020-2022)

NADILA FAUZIAH, . (2023) PENGARUH UKURAN KAP, FINANCIAL DISTRESS, AUDIT FEE, PERGANTIAN MANAJEMEN, DAN BACKGROUND KOMITE AUDIT TERHADAP AUDITOR SWITCHING (PADA LAPORAN KEUANGAN PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI TAHUN 2020-2022). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh ukuran KAP, financial distress, audit fee, pergantian manajemen, dan background komite audit terhadap auditor switching. Unit analisis dalam penelitian ini adalah perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia selama tahun 2020-2022. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan tahunan perusahaan periode 2020-2022 yang diperoleh dari laman IDX. Teknik purposive sampling digunakan untuk menyeleksi sampel yang menghasilkan 123 data observasi dari 41 perusahaan sektor infrastruktur, utilitas, dan transportasi pada tahun 2020-2022. Analisis regresi logistik dengan bantuan perangkat lunak SPSS digunakan sebagai metode analisis data dalam penelitian ini. Hasil penelitian ini menunjukkan, secara simultan ukuran KAP, financial distress, audit fee, pergantian manajemen, dan background komite audit tidak berpengaruh terhadap auditor switching. Secara parsial, ukuran KAP, audit fee, pergantian manajemen, dan background komite audit tidak berpengaruh terhadap auditor switching, sedangkan financial distress berpengaruh positif terhadap auditor switching. This study aims to analyze the effect of KAP size, financial distress, audit fees, management changes, and audit committee background on auditor switching. The unit of analysis in this study are infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange during 2020-2022. This study uses secondary data, namely the company's annual financial reports for the 2020-2022 period obtained from the IDX page. A purposive sampling technique was used to select a sample which produced 123 observational data from 41 companies in the infrastructure, utilities and transportation sectors in 2020-2022. Logistic regression analysis with the help of SPSS software is used as a data analysis method in this study. The results of this study indicate that simultaneously KAP size, financial distress, audit fees, management changes, and audit committee background have no effect on auditor switching. Partially, KAP size, audit fees, management changes, and audit committee background have no effect on auditor switching, while financial distress has a positive effect on auditor switching.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, S.E., Akt., M.Ak., Ph.D., 2). Dr. Etty Gurendrawati, M.Si, Ak.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 20744 not found.
Date Deposited:	12 Oct 2023 02:40
Last Modified:	12 Oct 2023 02:40
URI:	http://repository.unj.ac.id/id/eprint/43117

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