PENGARUH FINANCIAL DISTRESS, UKURAN KAP, DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR

Khoirotunnisa, Maryam (2016) PENGARUH FINANCIAL DISTRESS, UKURAN KAP, DAN OPINI AUDIT TERHADAP PERGANTIAN AUDITOR. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh financial distress, ukuran KAP, dan opini audit terhadap pergantian audit yang terjadi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia serta sebagai bentuk verifikasi atau pengujian dari teori yang ada. Penelitian dilakukan atas data yang didapatkan melalui metode purposive sampling dari perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sejak tahun 2008 sampai dengan tahun 2014. Sedangkan proses analisis dilakukan dengan menggunakan regresi logistik multinomial. Hasil penelitian ini menunjukkan bahwa financial distress terbukti secara signifikan mempengaruhi pergantian auditor, sedangkan ukuran KAP dan opini audit secara tidak signifikan mempengaruhi pergantian auditor. Kata kunci: Pergantian Auditor, Financial Distress, Ukuran KAP, Opini Audit, Perbankan This study aimed to determine how the influence of financial distress, audit firms size, and audit opinion toward auditor switching on the Banking company that listed on Indonesian Stock Exchange, also to verify the suitability of the result over the existing theories. The information of this research is obtained through purposive sampling method over the Banking company that listed in Indonesian Stock Exchange since 2008 up to 2014. The information is prosessed through analysis proses by multinomial logistic regression. The results of this research showed that financial distress proven significantly affect the auditor switching, while audit firms and audit opinion insignificantly affect the auditor switching. Keywords: Auditor Switching, Financial Distress, Audit Firms Size, Audit Opinion, Bankin

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA KHO p-2016; Pembimbing : I. Agus Widarsono
Uncontrolled Keywords: Pergantian Auditor, Financial Distress, Ukuran KAP, Opini Audit, Perbankan
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mrs. Neni Sumarni
Date Deposited: 28 Aug 2017 06:04
Last Modified: 28 Aug 2017 06:04
URI: http://repository.upi.edu/id/eprint/25280

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