ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Safitri, Erika Widya (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

This study aims to determine the effect of client company size, audit opinion, financial distress, management change and KAP measure on auditor switching. This type of research is quantitative research. The data analysis method used in this study is logistic regression analysis. Based on the purposive sampling method to determine the sample obtained a sample of 83 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017 according to predetermined criteria, so that the total sample totaled 415. The test results assessing the feasibility of the regression model indicate that together the independent variables the size of the client company, audit opinion, financial distress, management change and the size of the accounting firm influence the dependent variable (switching auditor). The results of the hypothesis test (statistical z test) show that the variable size of the client company and financial distress have effect on auditor switching, while the audit opinion variable, management change, and KAP size have no effect on the auditor switching. The test results of the coefficient of determination show that 2.72% of the auditor switching dependent variable can be influenced by the independent variable size of the client company, audit opinion, financial distress, change of management and KAP size, while the remaining 97.28% is influenced by other variables not used in this research. Keywords : Client Company Size, Audit Opinion, Financial Distress, Management Change, KAP Size, Auditor Switching.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Client Company Size, Audit Opinion, Financial Distress, Management Change, KAP Size, Auditor Switching
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Mrs NOVI HANDAYANI
Date Deposited: 01 Nov 2019 03:42
Last Modified: 01 Nov 2019 03:42
URI: http://repository.setiabudi.ac.id/id/eprint/3501

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