PENGARUH KEGAGALAN AUDIT TERHADAP PERGANTIAN AUDITOR DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL MODERASI

Kayame, Sisilia Risa Maria (2022) PENGARUH KEGAGALAN AUDIT TERHADAP PERGANTIAN AUDITOR DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL MODERASI. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk menguji keterkaitan antara kegagalan audit dengan terjadinya pergantian auditor. Studi ini menjadikan pandemi Covid-19 sebagai variabel moderasi untjuk mengetahui perbedaan pengaruh kegagalan audit terhadap pergantian auditor pada periode sebelum dan saat pandemi Coronavirus. Penelitian ini menggunakan purposive sampling sebagai metode pemilihan sampel dengan jumlah sampel sebesar 1,324 yang diperoleh melalui Bursa Efek Indonesia (BEI) dari tahun 2017 hingga 2020 dengan melakukan klasifikasi pada 331 perusahaan dari bebagai sektor kecuali perusahaan yang bergerak dibidang finansial. Model regresi logistik yang digunakan dalam penelitian ini memberikan hasil pengujian yang positif sesuai dengan hipotesis peneliti yaitu kegagalan audit memiliki pengaruh positif terhadap pergantian audit yang artinya adalah semakin sering kegagalan audit terjadi maka tingkat probabilitas terjadinya pergantian auditor semakin meningkat, dan pandemi COVID-19 memperkuat pengaruh positif kegagalan audit terhadap pergantian auditor yang artinya pada masa pandemi kegagalan audit memiliki peluang lebih sering terjadi sehingga pergantian auditor yang dilakukan oleh perusahaan secara voluntary lebih dapat terjadi./This study was conducted to examine the relationship between audit failure and the auditor changes. Covid-19 on this study used as a moderating variabel to determine the difference of audit failure effect on auditor changes in the periode before and during the Coronavirus pandemic. The research uses purposive sampling as a sample selection method with a total sample of 1,324 obtained through the Indonesia Stock Exchange (IDX) form 2017 to 2020 by classifying 331 companies from various sector except those engaged in finance.The logistic regression model used in this study gives positive test results in accordance with the research hypothesis, it is audit failure has a positive effect on auditor changes which means that the more oftern audit failures accour, the probability of auditor changes increase, and the pandemic of COVID-19 strenghthens the positive influence of audit failure on auditor changes which means that during the pandemic audit failures have the opportunity to occur more frequently so that auditor changes made by companies voluntarily are more likely to occur.

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