ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Pada Perusahaan Sektor Manufaktur Subsektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)

ANGGUN, WIDYA SARI (2023) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Pada Perusahaan Sektor Manufaktur Subsektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRACT Auditor switching is a change of auditors carried out by clients, either on a mandatory or voluntary basis. Voluntary auditor switching raises many questions for investors about the reasons why companies switch auditors. strengthened by the many cases related to independent auditors, where this has an impact on the occurrence of auditor switching in companies listed on the Indonesia Stock Exchange. This study aims to find out: (1) Does audit opinion have a significant effect on auditor switching? (2) Does management change affect auditor switching? (3) Does KAP size affect auditor switching? (4) Does company size have an effect on auditor switching? (5) Does financial distress affect auditor switching? (6) How does auditor switching look from the perspective of Islamic accounting?. The population of this study consisted of 40 food and beverage companies. The sampling method used was the purposive sampling method, so that 19 samples were obtained for 4 years of observation (2018–2021) with 76 observational data points. The research data was obtained from audited financial reports downloaded from the Indonesian Stock Exchange website. The data analysis processes that were carried out first were descriptive analysis, logistic regression analysis, and research hypothesis testing. According to the findings of this study, changes in management, audit firm size, and financial distress all have a significant impact on auditor switching. Variable audit opinions and company size have no effect on auditor switching. In the perspective of Islamic accounting, independence and accuracy in conducting audits are the main things, and if the client is dissatisfied with the auditor's report, the client has the right to change auditors. Keywords: Audit Opinion, Change of Management, Firm Size, Company Size, Financial distress, Auditor Switching

Item Type: Thesis (Diploma)
Subjects: Konsentrasi Akuntansi Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Konsentrasi Akuntansi Syariah
Depositing User: LAYANAN PERPUSTAKAAN UINRIL REFERENSI
Date Deposited: 09 Mar 2023 07:55
Last Modified: 09 Mar 2023 07:55
URI: http://repository.radenintan.ac.id/id/eprint/23555

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