ANALISIS PENGARUH REPUTASI AUDITOR , OPINION SHOPPING , AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Property & Real Estate Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Periode 2014 - 2016)

ALEXANDER, ALEXANDER (2019) ANALISIS PENGARUH REPUTASI AUDITOR , OPINION SHOPPING , AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Property & Real Estate Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Periode 2014 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of going-concern audit opinion on the company. The independent variables used in this study are auditor reputation, opinion shopping and audit tenure while the dependent variable is going concern audit opinion. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2014-2016. Sampling was done by purposive sampling method. Based on the purposive sampling method, the samples obtained were 40 companies. The analytical method used to examine the effect of independent variables on the dependent variable is logistic regression. The results showed that opinion shopping affects the acceptance of going concern audit opinion. While the auditor's reputation and audit tenure does not affect the acceptance of going concern audit opinion. Keywords: going concern audit opinion, auditor reputation, opinion shopping, audit tenure Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi penerimaan opini audit going concern pada perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah reputasi auditor , opinion shopping dan audit tenure sedangkan variabel dependennya adalah opini audit going concern. Populasi pada penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Pengambilan sampel dilakukan dengan metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 40 perusahaan. Metode analisis yang digunakan untuk menguji pengaruh variabel independen terhadap variabel dependen adalah regresi logistik. Hasil penelitian menunjukkan bahwa opinion shopping berpengaruh terhadap penerimaan opini audit going concern. Sedangkan reputasi auditor dan Audit tenure tidak berpengaruh terhadap penerimaan opini audit going concern. Kata kunci: opini audit going concern, reputasi auditor , opinion shopping , audit tenure

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 591
NIM/NIDN Creators: 43214110516
Uncontrolled Keywords: opini audit going concern, reputasi auditor , opinion shopping , audit tenure
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: 17 Jan 2019 04:16
Last Modified: 22 Jan 2019 08:10
URI: http://repository.mercubuana.ac.id/id/eprint/46708

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