OCTAVIA, DIANA (2021) PENGARUH AUDITOR SWITCHING, KUALITAS AUDIT, DAN KONDISI KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
One of the audit opinions is a going concern audit opinion, which is highly required for users of financial statements in making investment decisions. Going concern audit opinion is recognized as being able to provide influence on auditor switching, audit quality, and the company's financial condition. This study was intended to examine and evaluate the effect of auditor switching, audit quality, and financial condition on the acceptance of going concern audit opinions. This study was a quantitative study with secondary data that was successfully obtained from financial statements. The population of this study was all manufacturing companies listed on the Indonesia Stock Exchange. The samples in the study were determined by using purposive sampling or sampling by criteria. Therefore, there were 42 companies with five years of study examined. The results showed that auditor switching and audit quality provided a significant positive effect on going concern audit opinion. Meanwhile, the financial condition did not significantly affect the going concern audit opinion on mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. Keywords: going concern audit opinion, auditor switching, audit quality, financial condition h positif signifikan terhadap opini audit going concern. Sedangkan kondisi keuangan tidak berpengaruh signifikan terhadap opini audit going concern pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Kata kunci: opini audit going concern, auditor switching, kualitas audit, kondisi keuangan
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120156 |
| Uncontrolled Keywords: | opini audit going concern, auditor switching, kualitas audit, kondisi keuangan |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 12 Jul 2023 01:28 |
| Last Modified: | 12 Jul 2023 01:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/78997 |
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