| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Waendhi, Kevia Fitriana |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.date |
2020-01-26 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20195 |
|
| dc.identifier |
10.29313/.v0i0.20195 |
|
| dc.description |
Abstract. This study aims to determine the effect of financial distress and audit opinion on auditor switching. The object of research used in this study is financial distress, audit opinion and auditor switching. The subjects in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX). Based on this phenomenon, the problems in this study are formulated as follows: (1) Is there a relationship between financial distress on auditor switching? (2) Is there a relationship between audit opinion on auditor switching?. Researchers used a descriptive verification method with a quantitative approach. This study uses secondary data with a sample of 48 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 observation period or 144 observations. With sampling technique puprosive sampling. Data collection techniques with documentation. The data analysis techniques used in this study are descriptive analysis techniques and logistic regression analysis. The results of this study are: (1) There is a significant on the positive relationship between financial distress on auditor switching. (2) There is no relationship between audit opinion on auditor switching.Keywords: Financial Distress, Audit Opinion, Auditor Switching.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan opini audit terhadap auditor switching. Objek penelitian yang digunkaan dalam penelitian ini adalah financial distress, opini audit dan auditor switching. Subjek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Berdasarkan fenomena tersebut, maka permasalahan dalam penelitian ini dirumuskan sebagai berikut: (1) Apakah terdapat hubungan antara financial distress terhadap auditor switching? (2) Apakah terdapat hubungan antara opini audit terhadap auditor switching?. Peneliti menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder dengan sampel sebanyak 48 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk rentang waktu pengamatan 2016-2018 atau 144 pengamatan. Dengan teknik pengambilan sampel puprosive sampling. Teknik pengumpulan data dengan dokumentasi. Adapun teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deksriptif dan analisis regresi logistik. Hasil dari penelitian ini adalah: (1) Terdapat pengaruh signifikan dengan arah postif antara financial distress terhadap auditor switching. (2) Tidak terdapat pengaruh antara opini audit terhadap auditor switching.Kata Kunci: Financial Distress, Opini Audit, Auditor Switching. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20195/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 217-220 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 217-220 |
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| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Financial Distress, Opini Audit, Auditor Switching |
|
| dc.title |
Pengaruh Financial Distress dan Opini Audit terhadap Auditor Switching |
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| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kualitatif |
|