PENGARUH OPINI AUDIT TERHADAP AUDITOR SWITCHING DENGAN KEPEMILIKAN SAHAM SEBAGAI VARIABEL PEMODERASI

Hasna Kusuma Dewi, - (2018) PENGARUH OPINI AUDIT TERHADAP AUDITOR SWITCHING DENGAN KEPEMILIKAN SAHAM SEBAGAI VARIABEL PEMODERASI. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://Repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengeatahui pengaruh opini audit terhadap auditor switching dan untuk mengetahui moderasi kepemilikan saham dalam pengaruh opini audit terhadap auditor switching. Auditor switching dalam penelitian ini diukur dengan menggunakan variabel dummy. Populasi dalam penelitian ini berupa seluruh perusahaan BUMN di Indonesia. Sampel di ambil berdasarkan teknik purposive sampling dengan beberapa kriteria sehingga didapatkan 69 BUMN di Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik dengan menggunakan software Eviews 9. Hasil dari penelitian ini menunjukkan bahwa opini audit berpengaruh signifikan terhadap auditor switching sementara kepemilikan saham tidak signifikan memperkuat pengaruh dari opini audit terhadap auditor switching. ;--- This research aimed to know the effect of audit opinion toward auditor switching and to know moderating effect of stock ownership between audit opinion and auditor switching. The auditor switching was measured by dummy variable. Population in this research is all companies which included in state-owned enterprises of Indonesia. The sample was taken by purposive sampling technique with specific sample selection criteria. The data analytical method used in this study was logistic regression using Eviews 9 software. The result of this research indicates that audit opinion has significant effect on auditor switching while stock ownership strengthen insignificantly the influence between audit opinion toward auditor switching.

Item Type: Thesis (S1)
Additional Information: auditor switching, kepemilikan saham, opini audi ;: audit opinion, auditor switching, stock ownership
Uncontrolled Keywords: No panggil : S_PEA_1405200_HAS p-2018 ; Pembimbing : Aman
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Dini
Date Deposited: 13 Feb 2020 02:27
Last Modified: 13 Feb 2020 02:27
URI: http://repository.upi.edu/id/eprint/45554

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