PENGARUH AUDIT TENURE, LOWBALLING DAN OPINION SHOPPING TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Pada Kantor Akuntansi Publik Jakarta Selatan)

WINARNO, KANZ AMJAD (2018) PENGARUH AUDIT TENURE, LOWBALLING DAN OPINION SHOPPING TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Pada Kantor Akuntansi Publik Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove empirically the influence of Audit Tenure, Lowballing, and Opinion Shopping Against giving opinion opinion of Going Concern. The data used in this study is the primary data in the form of questionnaires filled by auditors who work in Public Accounting Firm in South Jakarta. The population in this study amounted to 320 respondents from the sample used amounted to 180 respondents with convenience sampling method. The analysis in this study used multiple regression analysis using SPSS version 21. The result of the research shows that: 1) Tenure Audit does negatively affect Provision of going concern audit opinion. 2) Lowballing positife influence on Giving Opinion Audit Going Concern. 3). Opinion Shopping positife influences Against giving opinion opinion of Going Concern. Keywords: Tenure Audit, Lowballing, Opinion Shopping, Going Concern audit opinion Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Audit Tenure, Lowballing, Dan Opinion Shopping Terhadap pemberian opini audit Going Concern. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang diisi oleh auditor yang bekerja di Kantor Akuntan Publik di Jakarta Selatan. Populasi dalam penelitian ini berjumlah 320 responden dari sampel yang digunakan berjumlah 180 responden dengan metode convenience sampling. Analisa pada penelitian ini menggunakan analisa regresi berganda dengan menggunakan SPSS versi 21. Hasil penelitian menunjukkan bahwa: 1) Audit Tenure berpengaruh negative terhadap Pemberian opini audit going concern. 2) Lowballing berpengaruh positife terhadap Pemberian Opini Audit Going Concern. 3). Opinion Shopping berpengaruh positife Terhadap pemberian opini audit Going Concern. Kata Kunci: Audit Tenure, Lowballing, Opinion Shopping , opini audit Going Concern

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 536
Call Number: SE/32/18/366
NIM/NIDN Creators: 43214010159
Uncontrolled Keywords: Audit Tenure, Lowballing, Opinion Shopping , opini audit Going Concern
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Dec 2018 01:08
Last Modified: 06 Jan 2024 07:36
URI: http://repository.mercubuana.ac.id/id/eprint/46033

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