REFLINDRA, NABILAH (2020) PENGARUH AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIKUIDITAS, LEVERAGE DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh audit tenure, audit lag, opinion shopping, likuiditas, leverage dan kualitas audit terhadap opini audit going concern. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 20162018. Dengan menggunakan metode purposive sampling, didapatkan 24 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi logistik dengan menggunakan aplikasi pengolah data IBM SPSS 23. Hasil dari penelitian ini mengungkapkan bahwa leverage dan kualitas audit tidak berpengaruh terhadap opini audit going concern, sedangkan audit tenure,audit lag, opinion shopping dan likuiditas berpengaruh positif terhadap opini audit going concern.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to determine the effect audit tenure, audit lag, opinion shopping, liquidity, leverage and audit quality on going concern audit opinion. The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2016-2018. Using the purposive sampling method, there were 24 companies complying criteria assamples. This study used secondary data from Indonesia Stock Exchange website. Using IBM SPSS 23 data processing application, Moderated logistic regression analysis used in this study as analytical method. The result shows that leverage and audit quality no influence to going concern audit opinion, while audit tenure, audit lag, opinion shopping and liquidity have a positive influence to going concern audit opinion. Keywords : Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, Audit Quality, Going Concern Audit Opinion | |||||||||
| Uncontrolled Keywords: | Kata kunci : Audit Tenure, Audit Lag, Opinions Shopping, Likuiditas Leverage, Kalitas Audit, Opini Audit Going Concern | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 10 Aug 2022 08:56 | |||||||||
| Last Modified: | 10 Aug 2022 08:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/15400 |
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