PENGARUH FINANCIAL DISTRESS, RISIKO KUALITAS AUDIT, DAN OPPORTUNITIES TO MANIPULATE INCOME TERHADAP AUDITOR SWITCHING PADA SEBELUM DAN PADA MASA PANDEMI COVID-19

NADHILAH, ADELIA FILDZAH and Yusrianti, Hasni and Pratiwi, Trie Sartika (2022) PENGARUH FINANCIAL DISTRESS, RISIKO KUALITAS AUDIT, DAN OPPORTUNITIES TO MANIPULATE INCOME TERHADAP AUDITOR SWITCHING PADA SEBELUM DAN PADA MASA PANDEMI COVID-19. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of the Financial Distress, Quality Audit Risk, and Opportunities to Manipulate Income with control variable, namely Leverage to Auditor Switching before and during the covid-19 pandemic. The data from a population of manufactur companies listed on the Indonesia Stock Exchange (IDX) period 2019 -2020. The sampling technique in this study used purposive sampling technique and resulted in a total sample size of 100 companies.The results show that the quality audit risk and opportunities to manipulate income can effect on the amount of the auditor switching with contributions of 0,00% and 0,21%, while financial distress with control variable leverage have no effect with contributions of 0,55% and 0,62% on auditor switching. Keywords: Auditor Switching, Financial Distress, Quality Audit Risk, Opportunities to Manipulate Income, Leverage, Covid-19 Pandemic.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Switching, Financial Distress, Risiko Kualitas Audit, Opportunities to Manipulate Income, Ukuran Perusahaan, Covid-19.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adelia Fildzah Nadhilah
Date Deposited:	13 Sep 2022 04:12
Last Modified:	13 Sep 2022 04:12
URI:	http://repository.unsri.ac.id/id/eprint/78650

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