Depari, Cynthia Veronika and Putu Prima Wulandari, SE., MSA., Ak (2024) Pengaruh Fee Audit, Audit Tenure, Dan Leverage Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sub-Sektor Retail Trade Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan mengetahui bukti empiris dari pengaruh fee audit, audit tenure, dan leverage terhadap opini audit going concern. Penelitian ini menggunakan sampel perusahaan retail trade yang terdaftar di BEI selama periode 2020-2022. Jumlah perusahaan yang menjadi sampel dalam penelitian yakni 23 perusahaan selama 3 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 69 sampel. Metode penelitian yang digunakan analisis regresi logistik dengan bantuan software SPSS versi 25. Hasil dari penelitian ini menyatakan bahwa audit tenure berpengaruh negatif terhadap opini audit going concern dikarenakan lamanya perikatan yang terjalin antara auditor dengan klien dapat mempengaruhi penerimaan opini audit going concern. Selanjutnya, fee audit dan leverage tidak berpengaruh terhadap opini audit going concern dikarenakan kemungkinan terdapat faktor lain yang mempengaruhi opini audit going concern.
English Abstract
This research aims to determine the empirical evidence of the influence fee audit, audit tenure, and leverage on going concern audit opinions. This research uses a sample of retail trade companies listed on the IDX during the 2020-2022 period. The number of companies sampled in the research was 23 companies over 3 years. Based on the purposive sampling method, the total sample of the research was 69 samples. The research method used was logistic regression analysis with the help of software SPSS version 25. The results of this research state that audit tenure has a negative effect on going concern audit opinions because the length of the engagement between the auditor and the client can influence the acceptance of the going concern audit opinions. Furthermore fee audit and leverage do not have effect on going concern audit opinions because there may be other factors that influence the going concern audit opinions.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524020059 |
| Uncontrolled Keywords: | fee audit, audit tenure, leverage, opini audit going concern, perusahaan retail trade. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 29 Apr 2024 02:55 |
| Last Modified: | 29 Apr 2024 02:55 |
| URI: | http://repository.ub.ac.id/id/eprint/218669 |
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