PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016

SARAGIH, SATRIA INDRA JEKY (2018) PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan penelitian ini adalah auditor switching yang sering terjadi pada perusahan sehingga Penelitian ini bertujuan untuk meneliti beberapa faktor yang mempengaruhinya. Penelitian ini bertujuan meneliti pengaruh Financial Distress, Pergantian Manajemen, Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia . Populasi dalam penelitian ini adalah seluruh perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016. Dari 150 perusahaan yang terdaftar, dipilih 18 perusahaan sampel dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengunduh laporan keuangan dari situs www.idx.co.id. Teknik analisis data yang digunakan adalah statistik deskriptif dan Regresi Logistik Uji hipotesis dilakukan dengan menggunakan Uji Wald untuk uji parsial dan Likelihood untuk uji simultan. Hasil pengujian hipotesis menunjukkan Financial Distress memiliki pengaruh negatif dan tidak signifikan terhadap auditor switching. Hasil ini ditunjukkan dengan koefisien regresi sebesar -,001 menyatakan bahwa setiap kenaikan Kesulitan Keuangan sebesar 1 satuan akan menurunkan Auditor Switching pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2013-2017 sebesar -,001 satuan. Pergantian Manajemen secara parsial memiliki pengaruh negatif dan tidak signifikan terhadap auditor switching Hasil ini ditunjukkan dengan koefisien regresi sebesar 601 dengan tingkat signifikansi ,287. Opini audit secara parsial memiliki pengaruh negatif dan tidak signifikan terhadap auditor switching. Hasil ini ditunjukkan dengan koefisien regresi sebesar -,739 dengan tingkat signifikansi ,257 Kesimpulan dari penelitian ini adalah bahwa financial distress, Pergantian Manajemen, opini audit secara parsial berpengaruh negatif terhadap auditor switching. Seluruh variabel penelitian secara simultan tidak berpengaruh signifikan terhadap auditor switching. Hasil ini dapat dilihat dari nilai signifikan yang diperoleh adalah sebesar 0,471. Nilai signifikan yang lebih Besar dari 0,05 menandakan bahwa rasio Financial Distress, Pergantian Manajemen, Opini Audit tidak berpengaruh signifikan terhadap probabilitas perusahaan melakukan auditor switching. Seluruh variable penelitian secara simultan berpengaruh signifikan terhadap audtor switching

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKaro-Karo, Surbakti195912151988031004
Call Number: SK-2019 AKT 017
Keywords: Financial Distress, Pergantian Manajemen, Opini Audit, Auditor Switching
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5001 Business
S Agriculture > SF Animal culture > SF111 Cost, yield, and profit. Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 28 Feb 2019 15:17
URI: http://digilib.unimed.ac.id/id/eprint/32725

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