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Fitrianda Melania Wati
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Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.896 KB) | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
Co-Authors Arni Karina Budiantoro, Harry Hestin Agus Tantri Ningsih Kanaya Lapae