virginia, Eliza and Dr. Zaki Baridwan, Dr. Zaki Baridwan (2024) Pengaruh Ukuran Perusahaan Dan Audit Fee Terhadap Opini Going Concern: Kualitas Audit Sebagai Variabel Intervening. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan audit fee terhadap opini going concern melalui kualitas audit. Populasi dalam penelian ini adalah auditor yang berkerja di KAP Big Ten. Pengambilan sampel menggunakan metode non probabilitas dengan teknik convenience sampling. Jumlah sampel yang dianalisis adalah 102 responden. Penelitian ini menggunakan data primer melalui penyebaran kuesioner berbentuk Google form. Data dianalisis menggunakan Structural Equation Model-Partial Least Square (SEM-PLS). Hasil penelitian ini membuktikan bahwa semakin besar audit fee maka semakin tinggi pen berpengaruh terhadap opini gong concern dan kualitas audit. Hasil temuan penelitian juga membuktikan bahwa kualitas audit memediasi pengaruh audit fee terhadap opini going concern. Namun, penelitian ini tidak berhasil membuktikan bahwa ukuran perusahaan berpengaruh terhadap opini going concern dan kualitas audit. Selain itu, penelitian ini tidak dapat membuktikan bahwa kualitas audit memediasi pengaruh ukuran perusahaan terhadap opini going concern.
English Abstract
This research aims to analyze the effect of company size and audit fees on going concern opinions through audit quality. The population in this study consists of auditors working at Big Ten Public Accounting Firms (PAFs). The sampling method used is non-probability sampling with a convenience sampling technique. The sample size analyzed includes 102 respondents. This study utilizes primary data collected through questionnaires distributed via Google Forms. The data is analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study demonstrate that audit fees influence going concern opinions and audit quality. The findings also show that audit quality mediates the effect of audit fees on going concern opinions. However, the study fails to prove that company size affects going concern opinions and audit quality. Additionally, the study cannot prove that audit quality mediates the effect of company size on going concern opinions.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | - |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 18 Sep 2024 08:28 |
| Last Modified: | 18 Sep 2024 08:28 |
| URI: | http://repository.ub.ac.id/id/eprint/230739 |
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