PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, OPINI AUDIT DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

PERMATASARI, DIAN and Aspahani, Aspahani and Rohman, Abdul (2024) PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, OPINI AUDIT DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to determine the impact of financial distress, audit delay, audit opinion, and audit tenure on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This research employs a quantitative approach. The data utilized in this study are secondary data. The population for this study consists of service companies listed on the IDX during the period from 2016 to 2020, with a sample of 51 companies selected using purposive sampling. The methodology includes documentation and data analysis through logistic regression. The results indicate that audit tenure has a positive and significant effect on auditor switching, whereas financial distress, audit delay, and audit opinion have a negative impact on auditor switching. Employing the Wald test, it can be concluded that financial distress, audit delay, audit opinion, and audit tenure simultaneously affect auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Delayed Audit, Audit Options, Tenure Audits, Switching Auditor
Subjects:	N Fine Arts > N Visual arts (General) For photography, see TR > N8600-8675 Economics of art
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dian Permatasari
Date Deposited:	23 Jul 2024 02:20
Last Modified:	23 Jul 2024 02:20
URI:	http://repository.unsri.ac.id/id/eprint/152645

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