| NIM | C1I016029 |
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| Namamhs | ISTY FADIELAH SALIM |
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| Judul Artikel | THE EFFECT OF COMPANY SIZE, FINANCIAL DISTRESS, AND PROFITABILITY TOWARD AUDITOR SWITCHING |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh ukuran perusahaan, financial distress, dan profitabilitas terhadap pergantian auditor. Objek pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada 2016-2018. Penentuan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 38 perusahaan manufaktur dengan waktu penelitian 3 tahun sehingga diperoleh sampel sebanyak 114 data yang terdaftar di Bursa Efek Indonesia pada 2016-2018. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pergantian auditor. Financial distress berpengaruh positif terhadap pergantian auditor, dan profitabilitas tidak berpengaruh terhadap pergantian auditor. |
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| Abtrak (Bhs. Inggris) | This research aims to analyze and determine the effect of company size, financial distress, and profitability toward auditor switching. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. The samples were determined using purposive sampling method and obtained samples of 38 manufacturing companies with a research time of 3 years so that a sample of 114 data were obtained which were listed on Indonesia Stock Exchange (IDX) in 2016-2018. The results show that company size has a positive effect on auditor switching. Financial distress has a positive effect on auditor switching. And profitability has no effect on auditor switching. |
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| Kata kunci | Ukuran Perusahaan, Financial Distress, Profitabilitas, Pergantian Auditor. |
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| Pembimbing 1 | Prof. Drs. Bambang Agus Pramuka, M. Acc., Ph. D., Ak |
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| Pembimbing 2 | Dr. Wita Ramadhanti, SE., M.SA., Ak |
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| Pembimbing 3 | Dr. Dona Primasari, SE, M.Si, Ak |
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| Tahun | 2020 |
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| Jumlah Halaman | 14 |
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| Tgl. Entri | 2020-09-14 19:52:28.706027 |
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