STUDI KOMPARATIF AUDIT TENURE, KEPEMILIKAN PUBLIK, FINANCIAL DISTRESS, AUDIT DELAY DAN KOMPETENSI KOMITE AUDIT TERHADAP AUDITOR SWITCHING SEBELUM DAN SESUDAH PANDEMI COVID 19 SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2021

RACHMAN, CHAIRUL and Hasni, Yusrianti and Henda, Rika (2024) STUDI KOMPARATIF AUDIT TENURE, KEPEMILIKAN PUBLIK, FINANCIAL DISTRESS, AUDIT DELAY DAN KOMPETENSI KOMITE AUDIT TERHADAP AUDITOR SWITCHING SEBELUM DAN SESUDAH PANDEMI COVID 19 SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

his study aims to analyze the effect of Audit Tenure, Public Ownership, Financial Disress, Audit Delay and Audit Committee on Auditor Switching Before and After the Covid 19 Pandemic Basic Industry and Chemical Sectors Registered on the IDX for the 2018-2021 period. Auditor Switching is auditor turnover as measured using a dummy variable, coded (1) if the company does auditor switching and coded (0) if the company does not switch auditors. Auditor tenure is measured by calculating the total years of relationship between the auditor and the client. Public ownership is measured by the ratio of the number of shares owned by the public (public) to total shares. Financial distress is proxied by leverage. Leverage can be measured by the debt equity ratio (DER). Audit delay is measured using a dummy variable, coded (1) if the audit report signing date exceeds 120 days and coded (0) if the audit report signing date is less than or equal to 120 days. The audit committee is proxied by the proportion of the number of audit committees that have expertise in accounting and finance. The research sample consisted of 42 companies in the basic and chemical industry sectors listed on the IDX with the 2018-2021 research period. Selection of the sample by purposive sampling method. The analysis used in this study is logistic regression analysis processed with SPSS. Logistic regression results show that before the covid 19 pandemic public ownership and audit committees affected auditor switching and after the covid 19 pandemic only public ownership affected auditor switching. The results of the different tests show that there is no difference in auditor switching before and after the Covid 19 pandemic. Keywords: Auditor Switching, Audit Tenure, Public Ownership, Financial Distress, Audit Delay n Audit Committee

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Audit Tenure, Public Ownership, Financial Distress, Audit Delay and Audit Committee
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Chairul Rachman
Date Deposited:	05 Jan 2024 07:43
Last Modified:	05 Jan 2024 07:43
URI:	http://repository.unsri.ac.id/id/eprint/137574

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