Pengaruh Pergantian Manajemen, Reputasi Auditor, Company Growth dan Financial Distress Terhadap Auditor Switching ( Studi Kasus pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021)

Handayani, Marissa Widia (2023) Pengaruh Pergantian Manajemen, Reputasi Auditor, Company Growth dan Financial Distress Terhadap Auditor Switching ( Studi Kasus pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021). Sarjana (S1) thesis, UNIVERSITAS ISLAM "45" BEKASI.

	Text PENDAHULUAN FIX MARISSA.pdf Download (1MB)
	Text BAB I SKRIPSI MARISSA WIDIA HANDAYANI.pdf Download (233kB)
	Text BAB II SKRIPSI MARISSA WIDIA HANDAYANI.pdf Restricted to Repository staff only Download (505kB) | Request a copy
	Text BAB III SKRIPSI MARISSA WIDIA HANDAYANI.pdf Restricted to Repository staff only Download (772kB) | Request a copy
	Text BAB IV SKRIPSI MARISSA WIDIA HANDAYANI.pdf Restricted to Repository staff only Download (851kB) | Request a copy
	Text BAB V SKRIPSI MARISSA WIDIA HANDAYANI.pdf Download (202kB)
	Text DAFTAR PUSTAKA MARISSA WIDIA HANDAYANI.pdf Download (555kB)

Abstract

There are many factors that influence the occurrence of auditor switching. However, there is a discontinuity of research results among several researchers. Therefore, this study aims to re-analyze the effect of management turnover, auditor reputation, company growth and financial distress on auditor switching in companies in the industrial mining sector listed on the Indonesia Stock Exchange in 2019-2021. The method in this study uses quantitative methods with secondary data. The sampling technique used in this study was purposive sampling. The samples used in this study were 52 companies in 3 periods so that there were 156 samples. The data collection technique was carried out using the documentation method. While the data processing method used is logistic regression analysis using spss version 26 software. The results of this study indicate that management change has no significant effect on auditor switching, auditor reputation has a significant effect on auditor switching, company growth has no significant effect on auditor switching, and financial distress has no significant effect on auditor switching. In general, it can be concluded that the auditor's reputation is very influential on the occurrence of auditor switching. Because if a company that has used the services of a reputable KAP, then the company will not do auditor switching and vice versa. because a reputable KAP can support the development of the company in maintaining its survival.

Actions (login required)

View Item