Artikel Ilmiah : C1C020050 a.n. SHAVINA IFFAH LUTHFIANNA
| NIM | C1C020050 |
|---|---|
| Namamhs | SHAVINA IFFAH LUTHFIANNA |
| Judul Artikel | Pengaruh Financial Distress dan Good Corporate Governance Terhadap Auditor Switching (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022) |
| Abstrak (Bhs. Indonesia) | Penelitian ini merupakan penelitian asosiatif dengan hubungan kausal yang menggunakan metode pendekatan kuantitatif. Penelitian ini berjudul: “Pengaruh Financial Distress dan Good Corporate Governance terhadap Auditor Switching (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022)”. Tujuan dilakukannya penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris dari pengaruh financial distress, komite audit, kepemilikan institusional, dan dewan direksi terhadap auditor switching. Populasi yang diambil pada penelitian ini adalah seluruh perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Metode pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh 136 data sampel dari 34 perusahaan yang lolos kriteria. Teknik analisis data yang digunakan yaitu analisis regresi logistik yang diuji menggunakan program EViews 12. Berdasarkan hasil penelitian dan analisis data yang telah dilakukan menunjukkan bahwa: (1)Financial Distress tidak berpengaruh positif terhadap auditor switching, (2) Pergantian Komite Audit memiliki arah positif namun tidak berpengaruh terhadap auditor switching, (3) Kepemilikan Institusional memiliki arah positif namun tidak berpengaruh terhadap auditor switching, dan (4) Pergantian Dewan Direksi berpengaruh positif terhadap auditor switching. Sedangkan secara simultan financial distress, pergantian komite audit, kepemilikan institusional, dan pergantian dewan direksi tidak berpengaruh terhadap auditor switching. Implikasi dari penelitian ini yaitu manajemen dalam membuat keputusan selalu mengutamakan kepentingan perusahaan demi tercapainya tujuan bersama. Penelitian ini dapat memberikan kontibusi berupa perspektif pemikiran dan wawasan terhadap hubungan teori agensi dan teori stewardship terhadap auditor switching. Penelitian ini juga dapat digunakan masyarakat dalam memandang atau menilai kondisi suatu perusahaan baik dalam bidang keuangan maupun non keuangan. |
| Abtrak (Bhs. Inggris) | This research is associative research with causal relationships using a quantitative approach method. This research is entitled: "The Influence of Financial Distress and Good Corporate Governance on Auditor Switching (Empirical Study of Financial Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2022 Period)". The purpose of this research is to analyze and obtain empirical evidence of the influence of financial distress, audit committee, institutional ownership, and board of directors on auditor switching. The population taken in this research were all financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The sampling method used a purposive sampling technique to obtain 136 sample data from 34 companies that passed the criteria. The data analysis technique used is logistic regression analysis which was tested using the EViews 12 program. Based on the results of research and data analysis that has been carried out, it shows that: (1) Financial Distress does not have a positive effect on auditor switching, (2) Audit Committee turnover has a positive direction but has no effect on auditor switching, (3) Institutional Ownership has a positive direction but has no effect on auditor switching, and (4) Change of Board of Directors has a positive effect on auditor switching. Meanwhile, simultaneously financial distress, change of audit committee, institutional ownership, and change of board of directors have no effect on auditor switching. The implication of this research is that management in making decisions always prioritizes the interests of the company in order to achieve common goals. This research can provide a contribution in the form of a perspective and insight into the relationship between agency theory and stewardship theory towards auditor switching. This research can also be used by the public to view or assess the condition of a company, both in the financial and non-financial fields. |
| Kata kunci | Auditor Switching, Financial Distress, Good Corporate Governance. |
| Pembimbing 1 | Karina Odia Julialevi, SE., M.Si., Ak |
| Pembimbing 2 | |
| Pembimbing 3 | |
| Tahun | 2024 |
| Jumlah Halaman | 19 |
| Tgl. Entri | 2024-06-19 09:22:45.621517 |