Widiati, Cecilia (2014) Analisis Pengaruh keahlian Auditor dan Independensi terhadap Opini Going Concern dengan Kualitas auditor sebagai Variabel Intervening (Studi pada auditor di wilayah Surabaya dan Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh keahlian auditor dan independensi terhadap opini going concern dan menguji pengaruh keahlian auditor dan independensi terhadap opini going concern melalui kualitas auditor. Metode penelitian kuantitatif dengan pengumpulan sampel menggunakan convenience sampling melalui penyebaran kuesioner secara langsung kepada responden. Sampel yang digunakan sebanyak 117 responden dari auditor yang tersebar di Wilayah Malang dan Surabaya. Teknik yang dipakai untuk menguji data penelitian adalah model struktural Partial Least Square dengan software smart PLS. Hasil analisis untuk model ini menunjukkan bahwa variabel keahlian auditor berpengaruh terhadap opini going concern melalui kualitas auditor dan keahlian auditor berpengaruh terhadap opini going concern tanpa melalui kualitas auditor. Variabel independensi hanya berpengaruh terhadap opini going concern melalui kualitas auditor dan independensi tidak berpengaruh terhadap opini going concern tanpa melalui kualitas auditor.
English Abstract
This study aims to examine the relationships between auditor expertise and independency towards going concern opinion and to examine the relationships between auditor expertise and independency towards going concern opinion throught auditor quality. This study kuantitative method with sample collection using a convenience sampling through direct questionnaires to the respondents. The samples used were 117 respondents of auditors spread across Malang and Surabaya regions. The technique used to verify the research data is the structural model of Partial Least Square with Smart PLS software. The results of the analysis for this model shows that the variabel auditor expertise effect going concern opinion through auditor quality and the variabel auditor expertise effect going concern opinion unthrough auditor quality. The variabel independence effect on the going concern opinion through auditor quality and the variabel independence not effect on the going concern opinion unthrough auditor quality.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/261/051404579 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 15 Aug 2014 09:06 |
| Last Modified: | 21 Oct 2021 02:09 |
| URI: | http://repository.ub.ac.id/id/eprint/107279 |
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