KUSUMA, M. AFIF (2021) PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN DAN IMPLIKASINYA TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tujuan dari penelitian ini adalah untuk menguji pengaruh Komisaris Independen dan Komite Audit terhadap Opini Audit Going Concern dan Implikasinya terhadap Auditor Switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Metode purposive sampling sebagai teknik sampel digunakan dalam penelitian ini. Selain itu, model analisis regresi yang digunakan dalam penelitian ini menggunakan model analisis regresi logistik. Hasil dari penelitian ini membuktikan bahwa Komisaris Independen yang diukur dengan Komposisi Komisaris Independen tidak memberikan pengaruh kepada Opini Audit Going Conceern. Sedangkan Komite Audit yang diukur menggunakan Total Komite Audit di perusahaan memberikan pengaruh negative terhadap Opini Audit Going Concern. Selain itu, hasil dari penelitian ini membuktikan bahwa Opini Audit Going Concern tidak memberikan pengaruh positif terhadap Auditor Switching.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study was to examine the effect of the Independent Commissioner and the Audit Committee on the Going Concern Audit Opinion and its Implications for Auditor Switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Purposive sampling method as the sample technique used in this study. In addition, the regression analysis model used in this study uses a logistic regression analysis model. The results of this study prove that the Independent Commissioner as measured by the Composition of the Independent Commissioner does not affect the Going Conceern Audit Opinion. Meanwhile, the Audit Committee which is measured using the Total Audit Committee in the company has a negative influence on the Going Concern Audit Opinion. In addition, the results of this study prove that the Going Concern Audit Opinion does not have a positive effect on Auditor Switching. | |||||||||
| Uncontrolled Keywords: | Going Concern Audit Opinion, Auditors Switching, Independent Commissioner and Audit Committee Opini Audit Going Concern, Auditor Switching, Komisaris Independen, Komite Audit | |||||||||
| 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 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 19 Dec 2022 09:25 | |||||||||
| Last Modified: | 19 Dec 2022 09:25 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/18556 |
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