Pengaruh pergantian manajemen dan financial distress terhadap auditor change

Nuzul Akbar, Muhammad Azerifki (2023) Pengaruh pergantian manajemen dan financial distress terhadap auditor change. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari pergantian manajemen yang diukur berdasarkan diganti atau tidaknya dewan direksi suatu perseroan dalam periode tertentu serta Financial Distress diukur berdasarkan rasio utang terhadap ekuitas perseroan (Debt to Equity Ratio) terhadap Auditor Change, dengan variabel kontrol yang terdiri dari ukuran perseroan, umur perseroan, return on asset, leverage dan Covid. Teknik pengumpulan data yang ada digunakan pada penelitian ini adalah metode purposive sampling. Data yang digunakan untuk penelitian ini adalah data sekunder dalam bentuk laporan keuangan perseroan yang listing di Bursa Efek di Indonesia periode 2018 – 2021. Sampel penelitian adalah sebanyak 318 observasi yang terdiri dari 81 perseroan yang terdaftar dalam sektor industri Consumer Goods non-cyclical pada Bursa Efek di Indonesia. Data diolah menggunakan analisis regresi logistik, dikarenakan variabel dependen pada penelitian ini bersifat dummy. Hasil dari penelitian ini adalah ditemukan bahwa pergantian manajemen dan financial distress tidak terbukti memiliki pengaruh terhadap auditor change. Hal ini mengindikasikan bahwa keputusan perseroan dalam mengganti auditornya tidak dipengaruhi oleh digantinya dewan direksi maupun kondisi keuangan perseroan. / This study aims to examine the effect of management change which is measured based on whether or not the board of directors of a company is replaced in a certain period and Financial Distress is measured based on the company's debt to equity ratio (Debt to Equity Ratio) to Auditor Change, with control variables consisting of company size, company age, return on assets, leverage and Covid. The existing data collection technique used in this study is the purposive sampling method. The data used for this study is secondary data in the form of the company's financial statements listed on the Stock Exchange in Indonesia for the period 2018 – 2021. The research sample was 318 observations consisting of 81 companies listed in the non-cyclical Consumer Goods industry sector on the Stock Exchange in Indonesia. The data was processed using logistic regression analysis, because the dependent variable in this study was dummy. The result of this study was found that management change and financial distress were not proven to have an effect on auditor change. This indicates that the company's decision to change its auditor is not influenced by the replacement of the board of directors or the company's financial condition.

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