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dc.contributor.advisorNatigor, Fahmi
dc.contributor.authorTjendra, Steven
dc.date.accessioned2020-07-03T01:32:08Z
dc.date.available2020-07-03T01:32:08Z
dc.date.issued2019
dc.identifier.urihttp://repositori.usu.ac.id/handle/123456789/26544
dc.description71 Halamanen_US
dc.description.abstractPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pergantian manajemen, reputasi KAP, dan financial distress terhadap auditor switching pada perusahaan Manufaktur di Bursa Efek Indonesia Periode 2013- 2015. Penelitian ini menggunakan data sekunder. Populasi dari penelitian ini adalah perusahaan Manufaktur di Bursa Efek Indonesia tahun 2013-2015. Peneliti mengambil 27 perusahaan sebagai sampel dengan kriteria yang telah ditetapkan sehingga jumlah seluruh sampel adalah sebanyak 81. Variabel penelitian ini terdiri dari variabel dependen yaitu auditor switching, variabel independen yaitu pergantian manajemen, reputasi KAP, dan financial distress. Penelitian ini menggunakan metode analisis data regresi logistik (logistic regression) dengan aplikasi program SPSS. Hasil penelitian menunjukkan bahwa (1) pergantian manajemen, reputasi KAP, dan financial distress secara simultan berpengaruh terhadap auditor switching (2) pergantian manajemen berpengaruh terhadap auditor switching, (3) reputasi KAP tidak berpengaruh terhadap auditor switching, (4) financial distress tidak berpengaruh terhadap auditor switching.en_US
dc.description.abstractThis study aims to identify and analyze the effect of management changes, the reputation of the firm, and financial distress to the auditor switching on Manufacturing companies in the Indonesia Stock Exchange for the 2013-2015 period. This study uses secondary data. The population of this research is a Manufacturing company in Indonesia Stock Exchange in 2013-2015. The researchers took 27 companies as samples with pre-defined criteria so that the total number of samples is as much as 81. The variables of this study consisted of the dependent variable namely auditor switching, independent variables namely management change, KAP reputation, and financial distress. This study uses a logistic regression data analysis method (logistic regression) with the application of the SPSS program. The results showed that (1) the change of management, the reputation of the firm, and financial distress simultaneously affect the auditor switching (2) management changes affect the auditor switching, (3) the reputation of KAP does not affect the auditor switching, (4) financial distress does not affect the auditor switching.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectPergantian Manajemenen_US
dc.subjectReputasi KAPen_US
dc.subjectFinancial Distressen_US
dc.subjectAuditor Switchingen_US
dc.titleAnalisis Hubungan Pergantian Manajemen, Reputasi KAP dan Financial Distress Dengan Terjadinya Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesiaen_US
dc.typeSkripsi Sarjanaen_US
dc.identifier.nimnipnik120503168


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