PENGARUH OPINI AUDIT, FINANCIAL DISTRESS DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING

RAFFI NURUL IZZA, . (2022) PENGARUH OPINI AUDIT, FINANCIAL DISTRESS DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

RAFFI NURUL IZZA. Pengaruh Opini Audit, Financial Distress dan Pergantian Manajemen Terhadap Auditor Switching. Skripsi, Jakarta: Fakultas Ekonomi, Universitas Negeri Jakarta, 2022. Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah opini audit, financial distress dan pergantian manajemen berpengaruh terhadap auditor switching. Variabel bebas yang digunakan dalam penelitian ini adalah opini audit, financial distress dan pergantian manajemen. Sedangkan variabel terikat yang digunakan dalam penelitian ini adalah auditor switching. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan dan laporan tahunan perusahaan BUMN yang terdaftar pada website resmi BUMN pada tahun 2016-2020. Metode purposive sampling digunakan sebagai teknik pengambilan sampel,dengan total 25 perusahaan terpilih. Penelitian ini diolah menggunakan metode analisis regresi logistik dengan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa opini audit tidak berpengaruh terhadap auditor switching, financial distress berpengaruh terhadap auditor switching dan pergantian manajemen tidak berpengaruh terhadap auditor switching. Kata kunci: Opini Audit, Financial Distres, Pergantian Manajemen, Auditor Switching This study was conducted to know whether audit opinion, financial distress and management changes affect auditor switching. The independent variables used in this study are audit opinion, financial distress and management changes. While the dependent variable used in this study is auditor switching. This study uses secondary data, namely the financial statements and annual reports of BUMN companies on the official BUMN website ://bumn.go.id/portfolio/cluster in 2016- 2020. Purposive sampling method was used as a sampling technique, with a total of 25 selected companies. This research was processed using the logistic regression analysis method with SPSS 25 application. The results showed that audit opinion did not affect auditor switching, financial distress did not affect auditor switching and management change did not affect auditor switching. Keywords: Audit Opinion, Financial Distress, Management Changes, Auditor Switching

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria SE., MSi., PhD., Ak. CA 2). Indah Muliasari, SE. Akt, M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 15661 not found.
Date Deposited:	06 Sep 2022 03:48
Last Modified:	06 Sep 2022 03:48
URI:	http://repository.unj.ac.id/id/eprint/34945

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