PENGARUH FINANCIAL RESTATEMENT, KOMITE AUDIT, REPUTASI KAP, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDITOR SWITCHING

VIBRASTA SATRIA BISANA, . (2025) PENGARUH FINANCIAL RESTATEMENT, KOMITE AUDIT, REPUTASI KAP, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDITOR SWITCHING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial restatement, komite audit, reputasi Kantor Akuntan Publik (KAP), dan spesialisasi industri auditor terhadap keputusan auditor switching. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2022-2024. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan yang dipublikasikan melalui laman resmi Bursa Efek Indonesia. Sampel dalam penelitian ini berjumlah 168 observasi dengan metode purposive sampling. Metode yang digunakan adalah penelitian kuantitatif dengan teknik analisis berupa regresi logistik, serta pengolahan data dilakukan menggunakan aplikasi IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa financial restatement berpengaruh positif dan signifikan terhadap auditor switching, sedangkan reputasi KAP berpengaruh negatif dan signifikan terhadap auditor switching. Sementara itu, komite audit dan spesialisasi industri auditor tidak memiliki pengaruh signifikan terhadap auditor switching. ***** This study aims to examine the effect of financial restatement, audit committee, public accounting firm reputation, and auditor industry specialization on auditor switching decisions. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. This study used secondary data obtained from annual reports published on the official IDX website. The research sample consists of 168 observations selected using the purposive sampling method. The research employs a quantitative approach with logistic regression analysis, and the data were processed using IBM SPSS version 26. The results show that financial restatement has a positive and significant effect on auditor switching, while the reputation of public accounting firm has a negative and significant effect. Meanwhile, audit committee and auditor industry specialization do not have a significant effect on auditor switching.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Marsellisa Nindito, S.E., M.Sc., Ak., CA. ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Vibrasta Satria Bisana .
Date Deposited:	07 Aug 2025 01:10
Last Modified:	07 Aug 2025 01:10
URI:	http://repository.unj.ac.id/id/eprint/58456

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