Determinan Auditor Switching Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdapat Di (BEI) Periode 2015-2019

Abstract

AbstrakModel penelitian yang dipakai ialah penelitian kuantitatif. Metode riset kuantitatif ialah penelitian yang spesifikasinya secara sistematis, terencana, serta terstruktur dengan jelas dari awal sampai pembuatan desain penelitiannya (Sugiono 2017). Pendekatan riset yang diapakai ialah pendekatan deskriptif. Deskriptif yaitu metode yang berguna mendeskripsikan serta memberikan konsep pada objek diteliti lewat data yang sudah dikumpulkan, dengan tidak melaksanakan analisis serta membuat kesimpulan umum. Manufaktur ialah perusahaan bergerak dibidang pengolahan barang mentah untuk menjadi barang siap pakai. Sekarang perusahaan manufaktur berkembang sangat cepat tiap masanya baik di segi laporan keuangan ataupun saham go publik. Prospek bisnis di bidang manufaktur juga terbukti sangat menguntungkan setiap masanya dan nantinya menarik para invest agar menanam modalnya pada perusahaan. Saham perusahaan manufaktur tiap tahun akan mengalami kenaikkan disebabkan banyak investor tertarik memasukkan modalnya disektor perusahaan manufaktur sebagai keperluan investasi guna memuat kebutuhan dimasa mendatang. Objek penelitian dari riset ini ialah perusahaan manufaktur subsektor makanan serta minuman yang berada pada Bursa Efek Indonesia periode 2015-2019. Subjek risetnya ialah laporan tahunan perusahaan manufaktur dengan datanya bersumber dari website Bursa Efek Indonesia yaitu www.idx.co.id. Pertumbuhan perusahaan tidak berdampak pada auditor switching. maksudnya naik atau turunnya Pertumbuhan perusahaan tidak dapat berdampak pada auditor switching, Audit Delay tidak berdampak pada auditor switching. maksudnya naik atau turunnya Audit Delay tidak dapat berdampak pada auditor switching, Financial Distress berdampak positif serta signifikan kepada auditor switching. maksudya kenaikan Financial Distress akan membuat kenaikan perusahaan melakukan auditor switching, Ukuran KAP berdampak negatif serta signifikan kepada auditor switching. maksudnya kenaikan Ukuran KAP akan membuat penurunan perusahaan melakukan auditor switching. Kata Kunci: Pertumbuhan Perusahaan, Audit Delay, Financial Distress Dan Ukuran KAPAbstractThe research model used is quantitative research. Quantitative research methods are research whose specifications are systematic, planned, and clearly structured from the beginning to the making of the research design (Sugiono 2017). The research approach used is a descriptive approach. Descriptive is a method that is useful for describing and providing concepts to the object under study through the data that has been collected, by not carrying out analysis and making general conclusions. Manufacturing is a company engaged in the processing of raw goods to become ready-to-use goods. Now manufacturing companies are growing very fast every time, both in terms of financial statements and stocks going public. Business prospects in the manufacturing sector have also proven to be very profitable at all times and will eventually attract investors to invest in the company. The stock of manufacturing companies will increase every year because many investors are interested in entering their capital in the manufacturing sector as an investment requirement to cover future needs. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research subject is the annual report of manufacturing companies with data sourced from the Indonesia Stock Exchange website, namely www.idx.co.id. The company's growth has no impact on auditor switching. it means that the increase or decrease in the company's growth cannot have an impact on auditor switching, Audit Delay has no impact on auditor switching. meaning that the increase or decrease in Audit Delay cannot have an impact on auditor switching, Financial Distress has a positive and significant impact on auditor switching. This means that the increase in Financial Distress will make companies perform auditor switching. The size of the KAP has a negative and significant impact on auditor switching. This means that the increase in the size of the KAP will reduce the number of companies doing auditor switching.Keywords: Company Growth, Audit Delay, Financial Distress And KAP Size.