Pengaruh Kualitas Audit, Opinion Shopping, Opini Going Concern Tahun Sebelumnya, Dan Solvabilitas Terhadap Penerimaan Opini Going Concern

Pardede, Yessica Rosinta Gracella (2021) Pengaruh Kualitas Audit, Opinion Shopping, Opini Going Concern Tahun Sebelumnya, Dan Solvabilitas Terhadap Penerimaan Opini Going Concern. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, opinion shopping, opini going concern tahun sebelumnya, dan solvabilitas terhadap penerimaan opini going concern. Hipotesis dalam penelitian ini diuji berdasarkan regresi logistik atas 52 data sekunder perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Hasil penelitian menunjukkan bahwa solvabilitas berpengaruh terhadap penerimaan opini going concern. Variabel kualitas audit, opinion shopping, dan opini going concern tahun sebelumnya tidak berpengaruh terhadap penerimaan opini going concern. Berdasarkan hasil penelitian, solvabilitas dapat dijadikan sebagai bahan pertimbangan auditor dalam memberikan opini going concern.

English Abstract

This study aims to examine the effect of audit quality, opinion shopping, going concern opinion previous year, and solvency on receiving going concern opinion. The hypothesis in this study was tested based on logistic regression on 52 secondary data of financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The results showed that solvency had effect on receiving going concern opinion. The variables of audit quality, opinion shopping, and going concern opinion previous year have no effect on receiving going concern opinion. Based on the research results, solvency can be used as a consideration for the auditor in providing going concern opinion.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020127
Uncontrolled Keywords: Opini going concern, kualitas audit, opinion shopping, opini going concern tahun sebelumnya, solvabilitas, Going concern opinion, audit quality, opinion shopping, going concern opinion previous year
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 05 Jan 2022 07:51
Last Modified: 23 Feb 2022 01:51
URI: http://repository.ub.ac.id/id/eprint/187901
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Yessica Rosinta Gracella Pardede 175020301111013.pdf
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