PENGARUH PERGANTIAN MANAJEMEN, REPUTASI AUDITOR, FINANCIAL DISTRESS, AUDIT DELAY DAN OPINION SHOPPING TERHADAP AUDITOR SWITCHING - Univ. Bung Hatta Repository

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DAFTAR ISI

Hal

TANDA PERSETUJUAN SKRIPSI PERNYATAAN

ABSTRACT ...i

ABSTRACT ...ii

KATA PENGANTAR ...iii

DAFTAR ISI ...vi

DAFTAR TABEL ...ix

DAFTAR LAMPIRAN ...x

BAB I PENDAHULUAN...1

1.1. Latar Belakang...1

1.2. Rumusan Masalah...10

1.3. Tujuan Penelitian...10

1.4. Manfaat Penelitian ...10

1.5. Sistematika Penulisan ...11

BAB II KAJIAN PUSTAKA DAN PENGUJIAN HIPOTESIS...13

2.1. Agency Theory...13

2.2. Auditor ...16

2.2.1. Pengertian Auditor ...16

2.2.2. Jenis-jenis Auditor ...17

2.3. Auditor Switching ...19

2.3.1. Pengertian Auditor Switching...19

2.3.2. Peraturan Terkait Auditor Switching...20

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2.3.3. Jenis-jenis Auditor Switching...22

2.4. Pergantian Manajemen ...23

2.5. Reputasi Auditor ...24

2.5.1. Pengertian Reputasi Auditor...24

2.5.2. Jenis-jenis Reputasi Auditor...25

2.6. Financial Distress...26

2.6.1. Pengertian Financial Distress...26

2.6.2. Indikator Financial Distress...28

2.7. Audit Delay...29

2.7.1 Pengertian Audit Delay ...29

2.7.2. Peraturan Terkait Audit Delay ...30

2.8. Opinion Shopping ...31

2.8.1. Pengertian Opinion Shopping ...31

2.8.2. Faktor-faktor Penyebab Opinion Shopping ...32

2.9. Pengembangan Hipotesis ...33

2.9.1. Pengeruh Pergantian Manjemen terhadap Auditor Switching ....33

2.9.2. Pengaruh Reputasi Auditor terhadap Auditor Switching ...34

2.9.3. Pengaruh Financial Distress terhadap Auditor Switching ...35

2.9.4. Pengaruh Audit Delay terhadap Auditor Switching ...36

2.9.5. Pengaruh Opinion Shopping terhadap Auditor Switching ...37

2.10. Kerangka Konseptual ...38

BAB III METODE PENELITAN...40

3.1. Sumber Data, Populasi dan Sampel ...40

3.2. Defenisi Operasional Variabel dan Pengukurannya...41

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3.2.1. Variabel Dependen...41

3.2.2. Variabel Independen ...41

3.2.2.1. Pergantian Manjemen (X1) ...42

3.2.2.2 Reputasi Auditor (X2) ...42

3.2.2.3. Financial Distress (X3)...43

3.2.2.4. Audit Delay (X4) ...43

3.2.2.5. Opinion Shopping (X5) ...44

3.3. Pengujian Hipotesis ...44

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ...47

4.1. Deskripsi Objek Penelitian ...47

4.1.1. Statistik Deskriptif ...48

4.1.2. Hasil Pengujian Hipotesis ...49

4.2. Hasil Pembahasan ...52

4.2.1. Pengaruh Pergantian Manajemen terhadap Auditor Switching . .52 4.2.2. Pengaruh Reputasi Auditor terhadap Auditor Switching ...54

4.2.3. Pengaruh Financial Distress terhadap Auditor Switching ...56

4.2.4. Pengaruh Audit Delay terhadap Auditor Switching ...58

4.2.5. Pengaruh Opinion Shopping terhadap Auditor Switching ...60

BAB V KESIMPULAN DAN SARAN ...63

5.1. Kesimpulan ...63

5.2. Keterbatasan Penelitian ...64

5.3. Saran ...64 DAFTAR PUSTAKA

LAMPIRAN

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