PENGARUH AUDIT CLIENT TENURE, OPINION SHOPPING, DISCLOUSURE DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013-2016)

UMAIROH, SITI (2018) PENGARUH AUDIT CLIENT TENURE, OPINION SHOPPING, DISCLOUSURE DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit client tenure, opinion shopping, disclosure dan financial distress terhadap penerimaan opini audit going concern. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling dengan memfokuskan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013 – 2016. Sampel yang diperoleh sebanyak 18 perusahaan dengan jumlah pengamatan adalah 72 sampel. Teknik analisis data yang digunakan pada penelitian ini adalah analisis regresi logistik. Berdasarkan hasil analisis dapat diketahui bahwa variabel audit client tenure, opinion shopping, dan disclosure berpengaruh tidak signifikan terhadap penerimaan opini audit going concern. Variabel financial distress berpengaruh signifikan terhadap penerimaan opini audit going concern. Kata kunci : Audit Client Tenure, Opinion Shopping, Disclosure, Financial Distress, Opini Audit Going Concern.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 106
NIM/NIDN Creators: 43213120079
Uncontrolled Keywords: Audit Client Tenure, Opinion Shopping, Disclosure, Financial Distress, 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: 22 Jun 2018 01:14
Last Modified: 30 Nov 2021 04:17
URI: http://repository.mercubuana.ac.id/id/eprint/43330

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