Putri, Nabila Dwi (2026) Pengaruh CEO Turnover Dan Auditor Terhadap Financial Distress Dimediasi Kelayakan Kredit Di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
COVER.pdf Download (1MB) |
|
Text (Bab 1)
BAB 1.pdf Download (409kB) |
|
Text (Bab 2)
BAB 2.pdf Restricted to Repository staff only until 9 July 2029. Download (493kB) | Request a copy |
|
Text (Bab 3)
BAB 3.pdf Restricted to Repository staff only until 9 July 2029. Download (424kB) | Request a copy |
|
Text (Bab 4)
BAB 4.pdf Restricted to Repository staff only until 9 July 2029. Download (466kB) | Request a copy |
|
Text (Bab 5)
BAB 5.pdf Download (276kB) |
|
Text (Daftar Pustaka)
DAFTAR PUSTAKA.pdf Download (286kB) |
|
Text (Lampiran)
LAMPIRAN.pdf Restricted to Repository staff only until 9 July 2029. Download (348kB) | Request a copy |
Abstract
This study aims to examine and analyze the effect of CEO Turnover and Auditor on Financial Distress, with Creditworthiness as a mediating variable, in construction and building sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative approach using secondary data obtained from companies' annual reports and the official website of the Indonesia Stock Exchange. The research sample was selected using a purposive sampling technique based on predetermined criteria, resulting in 11 companies with a total of 55 observations during the study period. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The results indicate that CEO Turnover has no significant effect on Financial Distress, whereas Auditor and Creditworthiness have significant effects on Financial Distress. Furthermore, the indirect effect analysis reveals that Creditworthiness does not mediate the relationship between CEO Turnover and Financial Distress, but successfully mediates the relationship between Auditor and Financial Distress. These findings suggest that CEO turnover does not necessarily determine the occurrence of financial distress, while auditors play an important role in enhancing the credibility of financial information, which serves as the basis for creditors in assessing a firm's creditworthiness. In addition, Creditworthiness, proxied by financial leverage, is proven to be the mechanism through which auditors influence financial distress. This study is expected to contribute to the development of the literature on Financial Distress, CEO Turnover, Auditor, and Creditworthiness, particularly in explaining the role of financial information quality and creditworthiness assessment in predicting corporate financial distress. Keywords: CEO Turnover, Auditor, Financial Distress, Creditworthiness.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nabila dwi putri | ||||||||
| Date Deposited: | 10 Jul 2026 03:31 | ||||||||
| Last Modified: | 10 Jul 2026 03:50 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55040 |
Actions (login required)
 |
View Item |