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Judul : Financial Distress Sebagai Pemoderasi Pengaruh

Opini Audit dan Pertumbuhan Perusahaan Pada

Auditor Switching. Nama : Ni Wayan Wulan Tisna

NIM : 1306305028

ABSTRAK

Auditor yang memiliki hubungan lama dengan klien dipercaya akan

membawa konsekuensi ketergantungan tinggi yang dapat menciptakan hubungan

kesetiaan yang kuat dan pada akhirnya memengaruhi sikap mental serta opini

mereka

Tujuan penelitian ini adalah untuk menguji pengaruh opini audit dan

pertumbuhan perusahaan pada auditor switching dengan finanacial distres sebagai

variabel moderasi. Jenis penelitian menggunakan metode asosiatif. Variabel bebas

dalam penelitian ini adalah opini audit, dan pertumbuhan perusahaan, sedangkan

variabel financial distress sebagai variabel moderasi, dan variabel auditor

switching sebagai variabel bebas. Jumlah sampel yang digunakan sebanyak 150

menggunakan metode purposive sampling. Teknik analisa data menggunakan

analisis regresi logistik.

Hasil penelitian menunjukkan bahwa opini audit berpengaruh negatif pada

auditor switching. Pertumbuhan perusahaan berpengaruh positif pada auditor

switching. Financial distress memperlemah pengaruh opini audit pada auditor

switching. Financial distress memperlemah pengaruh pertumbuhan perusahaan

pada auditor switching.

Kata kunci: financial distress, opini audit, pertumbuhan perusahaan, auditor

switching.

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DAFTAR ISI

JUDUL

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i

HALAMAN

PENGESAHAN

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ii

PERNYATAAN

ORISINALITAS

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iii

KATA

PENGANTAR

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iv

ABSTRAK

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vi

DAFTAR

ISI

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vii

DAFTAR

TABEL

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ix

DAFTAR

GAMBAR

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iv

x

DAFTAR

LAMPIRAN

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xi

BAB I PENDAHULUAN

1.1 Latar Belakang

Masalah

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1

1.2 Rumusan Masalah

Penelitian

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8

1.3 Tujuan

Penelitian

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8

1.4 Kegunaan

Penelitian

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9

1.5 Sistematika

Penulisan

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10

BAB II KAJIAN PUSTAKA DAN HIPOTESIS PENELITIAN

2.1 Landasan Teori dan

Konsep

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12

2.1.1 Teori Agensi (Agency

Theory)

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12

2.1.2 Opini Audit

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v

17

2.1.3 Pertumbuhan Perusahaan

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19

2.1.4 Financial

Distress

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21

2.1.5 Auditor

Switching

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2.2 Hipotesis Penelitian

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25

2.2.1 Pengaruh Opini Audit pada Auditor

Switching

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2.2.2 Pengaruh Pertumbuhan Perusahaan pada Auditor

Switching

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26

2.2.3 Finacial Distress Memoderasi Pengaruh Opini

Audit pada Auditor Switching

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28

2.2.4 Financial Distress Memoderasi Pengaruh

Pertumbuhan Perusahaan pada Auditor

Switching

30

BAB III METODE PENELITIAN

3.1 Desain

Penelitian

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3.2 Lokasi atau Ruang Lingkup Wilayah Penelitian

vi

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33

3.3 Obyek

Penelitian

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3.4 Identifikasi

Variabel

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3.5 Definisi Operasional

Variabel

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34

3.6 Jenis dan Sumber

Data

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37

3.6.1 Jenis Data

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37

3.6.2 Sumber

Data

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37

3.7 Populasi, Sampel, dan Metode Penentuan

Sampel

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38

3.7.1

Populasi

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3.7.2

Sampel

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38

3.7.3 Metode Penentuan

Sampel

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vii

39

3.8 Metode Pengumpulan

Data

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39

3.9 Teknik Analisa

Data

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39

3.9.1 Analisis Statistik

Deskriptif

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40

3.9.2 Menilai Keseluruhan Model (Overall Model

Fit)

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41

3.9.3 Menilai Kelayakan Model

Regresi

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41

3.9.4 Koefisien Determinasi (Nagelkerke R

Square)

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