Tantri, Helen Weilia (2024) PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING (STUDI KASUS PADA PERUSAHAAN SUBSEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019 – 2022). Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
This study aims to test and analyze the effect of financial distress, audit delay, and management changes on auditor switching. This research uses an associative approach with secondary data sources. The population in this study are basic and chemical industry subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2022. The sample in this study used purposive sampling method with several criteria, so that a sample of 37 companies was obtained with a research period of 4 years, so the total observation data was 148 data. The data analysis technique used is Logistic Regression Analysis using the SPSS 26 statistical test tool. The results of data analysis show that the financial distress variable has a negative effect on auditor switching where the higher the financial distress, the lower the tendency of the company to change auditors because the company maintains its auditors when financial conditions are less stable. The audit delay variable has no effect on auditor switching because companies that experience audit delay are not followed by a change of auditors. The variable management change has a positive effect on auditor switching where the higher the level of management change, the tendency to change auditors is higher because of the new management policy to change auditors to auditors with a higher level of trust.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Financial Distress, Audit Delay, Management Changes, Auditor Switching | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | HELEN WEILIA TANTRI | ||||||||
| Date Deposited: | 28 Feb 2024 09:59 | ||||||||
| Last Modified: | 28 Feb 2024 09:59 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1602 |
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