PENGARUH OPINI AUDIT DAN UKURAN KAP TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE & PROPERTY YANG TERDAFTAR DI BEI

MARSELA, ICHA and Saftiana, Yulia and Yusnaini, Yusnaini (2019) PENGARUH OPINI AUDIT DAN UKURAN KAP TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE & PROPERTY YANG TERDAFTAR DI BEI. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381720086.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031381720086_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
Preview	Text RAMA_66201_01031381720086_0001076702_0017047709_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB) | Preview
	Text RAMA_62201_01031381720086_0001076702_0017047709_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (361kB) | Request a copy
	Text RAMA_62201_01031381720086_0001076702_0017047709_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (633kB) | Request a copy
	Text RAMA_62201_01031381720086_0001076702_0017047709_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (463kB) | Request a copy
	Text RAMA_62201_01031381720086_0001076702_0017047709_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (17kB) | Request a copy
	Text RAMA_62201_01031381720086_0001076702_0017047709_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (235kB) | Request a copy
	Text RAMA_62201_01031381720086_0001076702_0017047709_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (888kB) | Request a copy

Abstract

This research aims to examine whether there is an influence of the proportion of audit opinion, KAP size, and financial distress to the auditor switching. The population of this study is real estate and property companies listed on the Indonesia Stock Exchange during the period 2015-2018. The sampling technique in this study used purposive sampling technique, in order to obtain 41 research samples. The method in this study uses logistic regression analysis with a significance level of 5% (0.05), so the results of this study conclude: (1) The proportion of audit opinion influences the auditor switching with a significance of 0.05 = 0.05, so H1 is accepted. (2) KAP size has no effect on auditor switching with a significance of 0.417> 0.05, so H2 is rejected. (3) Financial distress moderates audit opinion towards auditor switching with a significance of 0.01 <0.05, so that H3 is accepted. (4) Financial distress moderates KAP size against switching auditors with a significance of 0.115> 0.05, so that H4 is rejected. Keywords: Audit opinion, KAP size, Financial distress and switching auditor

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Opini audit, Ukuran KAP, Financial distress dan Auditor switching
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 2509 not found.
Date Deposited:	17 Oct 2019 03:13
Last Modified:	17 Oct 2019 03:13
URI:	http://repository.unsri.ac.id/id/eprint/11757

Actions (login required)

View Item