Pengaruh audit opinion, company growth, dan financial distress terhadap voluntary public accountant firms switching dengan auditor's reputation sebagai pemoderasi

Amanda, Silvisia (2023) Pengaruh audit opinion, company growth, dan financial distress terhadap voluntary public accountant firms switching dengan auditor's reputation sebagai pemoderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh Audit Opinion, Company Growth, dan Financial Distress terhadap Voluntary Public Accountant Firms Switching dengan Auditor’s Reputation sebagai pemoderasi. Voluntary Public Accountant Firms Switching pada penelitian ini diukur menggunakan dummy variabel, Audit Opinion diukur menggunakan dummy variabel, Company Growth diukur menggunakan proksi perubahan sales, Financial Distress diukur menggunakan rasio DER. Penelitian ini dilakukan menggunakan data sekunder dari 76 perusahaan yang berada di kawasan ASEAN 5, Jepang, dan Australia yang termasuk dalam sektor Consumer Staples pada S&P Capital IQ selama periode 2013-2022. Teknik pengumpulan sampel pada penelitian ini menggunakan purposive sampling method. Penelitian ini menggunakan model regresi logistik. Penelitian ini menunjukkan hasil bahwa Audit Opinion, Company Growth, dan Financial Distress tidak berpengaruh terhadap Voluntary Public Accountant Firms Switching. Selain itu, pada penelitian ini juga memberikan hasil bahwa Auditor’s Reputation tidak dapat memoderasi pengaruh Audit Opinion, Company Growth, dan Financial Distress terhadap Voluntary Public Accountant Firms Switching. / This research examines the effects of Audit Opinion, Company Growth, and Financial Distress on Voluntary Public Accountant firm switching, with the Auditor’s Reputation acting as a moderating variable. Voluntary Public Accountant Firms Switching and Audit Opinion in this study are measured using dummy variables. Company Growth is measured through a proxy of sales changes, and Financial Distress is gauged using the Debt-to-Equity Ratio (DER). The study uses a purposive sampling method and secondary data from 76 companies in the ASEAN 5 region, Japan, and Australia, all falling under the Consumer Staples sector in the S&P Capital IQ, during 2013-2022. The study uses a regression logistic model. The findings of this research indicate that Audit Opinion, Company Growth, and Financial Distress do not significantly impact Voluntary Public Accountant Firms Switching. The study also demonstrates that an Auditor’s Reputation cannot moderate the impact of Audit Opinion, Company Growth, and Financial Distress on Voluntary Public Accountant Firms Switching.

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