PENGARUH FINANCIAL DISTRESS DAN RASIO LEVERAGE TERHADAP AUDITOR SWITCHING: OPINI AUDIT GOING CONCERN SEBAGAI MODERASI

REYNALDI, REZA and Yusnaini, Yusnaini and Novriansa, Agil (2022) PENGARUH FINANCIAL DISTRESS DAN RASIO LEVERAGE TERHADAP AUDITOR SWITCHING: OPINI AUDIT GOING CONCERN SEBAGAI MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically examine the effect of financial distress and leverage ratio on auditor switching with going concern audit opinion as a moderating variable. The population used in this study is a non financial company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2020. The method used for sampling in this study is to use purposive sampling technique, there are 141 companies that are research samples with a period of 6 years to obtain 846 observation data. Analysis of the data used is logistic regression. The results showed that financial distress in a positive and significant influence on auditor switching, while leverage ratio does not affect on auditor switching. Going concern audit opinion has no affect and cannot moderate the effect of financial distress and leverage ratio on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor switching, financial distress, rasio leverage, opini audit going concern
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Reza Reynaldi
Date Deposited:	19 May 2022 03:44
Last Modified:	19 May 2022 03:44
URI:	http://repository.unsri.ac.id/id/eprint/70213

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