JuranaNS (2011) Pengaruh Pengalaman Auditor terhadap Opini Going Concern melalui Kualitas Audit. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini menguji pengaruh pengalaman auditor terhadap opini going concern melalui kualitas audit . Pengujian dilakukan terhadap sampel sebanyak 47 auditor yang bekerja pada KAP yang terdaftar di ICMD 2010. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh positif terhadap opini going concern. Selain itu, pengalaman auditor memiliki pengaruh positif terhadap kualitas audit. Penelitian ini juga menemukan pengaruh positif kualitas audit terhadap opini going concern. Berdasarkan hasil penelitian tersebut maka dapat disimpulkan bahwa pengalaman auditor dan kualitas audit merupakan determinan dari opini going concern.
English Abstract
This research examines effect of experience auditor on Opinion going concern trough Quality audit. Examination Examination conducted to sampel counted 47 laboring auditor at KAP which enlist in ICMD 2010. results of research indicate that experience auditor have an effect on positive to opinion going concern. Besides, experience auditor have an effect on positive to quality audit. This research also find effect positive is quality audit to opinion going concern. Pursuant to result of research hence can be concluded that experience auditor, quality audit is determinant of opinion going concern.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/JUR/p/041103178 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 05 Oct 2011 16:40 |
| Last Modified: | 05 Oct 2011 16:40 |
| URI: | http://repository.ub.ac.id/id/eprint/159185 |
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