Pengaruh Opini Audit, Pergantian Manajemen, Ukuran KAP, Audit Tenure dan Audit Delay Terhadap Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2019

NINGRUM, PUSPITA (2021) Pengaruh Opini Audit, Pergantian Manajemen, Ukuran KAP, Audit Tenure dan Audit Delay Terhadap Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2019. Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh opini audit, pergantian manajemen, ukuran KAP, audit tenure dan audit delay terhadap auditor switching. Populasi dalam penelitian ini adalah perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2019. Pemilihan sampel penelitian ini menggunakan metode purposive sampling. Berdasarkan metode purposive sampling, jumlah sampel perusahaan sesuai berdasarkan kriteria adalah 220 data dan dianalisis menggunakan regresi logistic. Hasil dari penelitian ini menunjukkan bahwa hipotesis dari opini audit, pergantian manajemen dan audit adely yang menyatakan berpengaruh terhadap auditor switching ditolak. Sedangkan untuk hipotesis ukuran KAP dan audit tenure yang menyatakan berpengaruh terhadap auditor switching diterima. Sehingga, untuk penelitian selanjutnya diharapkan dapat menambah atau mempertimbangkan variabel lain sebagai variabel penelitian seperti kepemilikan publik untuk menghasilkan penelitian yang lebih baik. This research aims to analyze the effect of audit opinion, management chages, size of KAP, audit tenure and audit delay.The population in this research consist of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. Meanwhile, the selection component of these data samples relies on a purposive sampling method. Based on the purposive sampling method, the number of samples that meet the criteria are amount to 44 220 data, which are analyzed using logistic regression. The results indicate that audit opinion, change of management and audit adely which states that it affects auditor switching is rejected. Meanwhile, the size of KAP and audit tenure hypothesis which states that it affects auditor switching is accepted. So, for further research it is expected to be able to add or consider other variables as research variables such as public ownership to produce better research.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2291 NIM.17.05.52.0128
Uncontrolled Keywords:	Auditor Switching, Opini Audit, Pergantian Manajemen, Ukuran KAP, Audit Tenure dan Audit Delay
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	07 Jun 2021 02:46
Last Modified:	07 Jun 2021 02:46
URI:	https://eprints.unisbank.ac.id/id/eprint/7800

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