Pengaruh Financial Distress, Opini Audit, dan Audit Tenure terhadap Auditor Switching

Urun Pramesti Ikagita Cahyani (2020) Pengaruh Financial Distress, Opini Audit, dan Audit Tenure terhadap Auditor Switching. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, opini audit, dan audit tenure terhadap auditor switching. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Penentuan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 392 observasi. Pengujian hipotesis dalam penelitian ini dilakukan dengan teknik analisis regresi logistik menggunakan software SPSS versi 25. Hasil penelitian mengungkapkan perusahaan akan tetap mempertahankan auditornya ketika mengalami financial distress dan audit tenure yang semakin lama, selain itu perusahaan akan terus mencari auditor yang mampu memberikan opini audit sesuai dengan keinginan perusahaan.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A 24/21 Cah p
Uncontrolled Keywords: audit tenure, auditor switching, financial distress, opini audit.
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
Urun Pramesti Ikagita CahyaniNIM041611333162
Contributors:
ContributionNameNIDN / NIDK
Thesis advisorYustrida BernawatiNIDN0030046504
Depositing User: Sulistiorini
Date Deposited: 15 Feb 2021 04:36
Last Modified: 15 Feb 2021 04:36
URI: http://repository.unair.ac.id/id/eprint/104058
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