PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris di Perusahaan Manufaktur Sektor Industri Otomotif yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)

AYU, ANGGUN NOVITA and Dewi, Kencana and Gozali, Efva Octavina Donata (2022) PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris di Perusahaan Manufaktur Sektor Industri Otomotif yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh opini audit, financial distress, dan ukuran perusahaan terhadap auditor switching yang dilakukan dalam perusahaan manufaktur sektor industri otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian ini diharapkan dapat memberikan kontribusi terhadap kajian yang berkaitan dengan opini audit, financial distress, dan ukuran perusahaan terhadap auditor switching. Penelitian dilakukan dalam 12 perusahaan sehingga terdapat 60 sampel penelitian. Hasil penelitian menyimpulkan bahwa opini audit berpengaruh positif dan signifikan terhadap auditor switching. Financial distress berpengaruh negatif dan tidak signifikan terhadap auditor switching. Ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap auditor switching. Besarnya pengaruh variabel opini audit, financial distress, dan ukuran perusahaan terhadap auditor switching sebesar ar 17,9% sedangkan sisanya sebesar 82,1% dipengaruhi oleh variabel lain diluar model penelitian.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Opini Audit, Financial Distress, Ukuran Perusahaan, Auditor Switching
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms Anggun Novita Ayu
Date Deposited:	30 May 2022 01:35
Last Modified:	30 May 2022 01:35
URI:	http://repository.unsri.ac.id/id/eprint/70543

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