PENGARUH KESULITAN KEUANGAN TERHADAP AUDITOR SWITCHING DENGAN VARIABEL KONTROL UKURAN KAP DAN PERGANTIAN MANAJEMEN (STUDI DI PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2015-2019)

NIRWANA, ALYA MEIDITA and Wahyudi, Tertiato and Nurullah, Asfeni (2022) PENGARUH KESULITAN KEUANGAN TERHADAP AUDITOR SWITCHING DENGAN VARIABEL KONTROL UKURAN KAP DAN PERGANTIAN MANAJEMEN (STUDI DI PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2015-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

Auditor switching is a change of auditors by the company based on the decisions made by the company's management which will later choose a new auditor to examine the company's financial statements. This auditor switching is carried out in order to maintain the independence and objectivity of an auditor. This research is a quantitative study which aims to determine the effect of financial distress , on auditor switching with size of KAP and management change as a control variable. This study uses data in the financial statements and annual reports of manufacturing companies sub sector food and beverage listed on the Indonesia Stock Exchange. The sample selection was carried out by using purposive sampling technique with predetermined criteria in order to obtain the amount of data 50 sample data from 10 companies. The test of this study used logistic regression analysis with the SPSS 26 program. The results of this study indicate that size of KAP positive effect on auditor switching , while financial distress and management change have no effect on auditor switching.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kesulitan Keuangan, Ukuran KAP, Pergantian Manajemen, Auditor Switching
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Alya Meidita Nirwana
Date Deposited:	15 Sep 2022 02:52
Last Modified:	15 Sep 2022 02:52
URI:	http://repository.unsri.ac.id/id/eprint/78777

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