Pengaruh pertumbuhan perusahaan, fee audit, dan opini audit terhadap auditor switching : studi empiris perusahaan manufaktur yang terdaftar di BEI periode 2014-2019

Mauliya, Hasiba Putik (2021) Pengaruh pertumbuhan perusahaan, fee audit, dan opini audit terhadap auditor switching : studi empiris perusahaan manufaktur yang terdaftar di BEI periode 2014-2019. Undergraduate (S1) thesis, Universitas Islam Negeri Walisongo Semarang.

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Abstract

Penelitian ini bertujuan memperoleh bukti empiris mengenai pengaruh pertumbuhan perusahaan, fee audit, dan opini audit terhadap keputusan perusahaan dalam melakukan auditor switching. Terdapat tiga variabel independen dalam penelitian ini. Variabel independen pertama penelitian ini adalah pertumbuhan perusahaan yang diproksikan dengan perubahan penjualan bersih. Kedua, fee audit yang di proksikan dengan besarnya professional fee. Variabel ketiga yaitu opini audit dengan menggunakan variabel dummy dan memiliki kategori mendapat opini wajar tanpa pengecualian dan selain wajar tanpa engecualian.
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Pengambilan sampel dalam penelitian ini dilakukan dengan cara purposive sampling dengan kriteria tertentu, dan diperoleh sebanyak 67 buah perusahaan dalam kurun waktu enam tahun. Penelitian ini menggunakan analisis regresi logistik. Hasil analisis menunjukan bahwa variabel pertumbuhan perusahan, fee audit, dan opini audit tidak berpengaruh positif terhadap auditor switching.
ABSTRACT:
This research aims to obtain empirical evidence regarding the effect of company growth, audit fees, and audit opinion on the company's decision to do auditor switching. There are three independent variables in this study. The first independent variable of this study is the company's growth as proxied by changes in net sales. Second, the audit fee which is proxied by the amount of the professional fee. The third variable is the audit opinion using dummy variables and has the category of having an unqualified opinion and an unqualified unqualified opinion.
The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. Sampling in this study was carried out by means of purposive sampling with certain criteria, and obtained as many as 67 companies in a period of six years. This study uses logistic regression analysis. Results of the analysis showed that the variables of growth companies, f ee audit and audit opinion no positive effect on the auditor switching.

Item Type: Thesis (Undergraduate (S1))
Uncontrolled Keywords: Pertumbuhan perusahaan; Fee audit; Opini audit; Auditor switching; Perusahaan manufaktur; Bursa Efek Indonesia (BEI)
Subjects: 300 Social sciences > 330 Economics > 332 Financial economics > 332.6 Investasi
600 Technology (Applied sciences) > 650 Management and auxiliary services > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis Islam > 62202 - Akuntansi Syariah
Depositing User: Miswan Miswan
Date Deposited: 26 Oct 2021 08:34
Last Modified: 26 Oct 2021 08:34
URI: https://eprints.walisongo.ac.id/id/eprint/13488

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