Image of PENGARUH AUDITOR TENURE, OPINI TAHUN SEBELUMNYA, UKURAN AUDITOR, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP OPINI GOING CONCERN (Studi Empiris Pada Perusahaan Barang Konsumen NonPrimer yangTerdaftar di Bursa Efek Indonesia (BEI) periode 2016–2020)

SKRIPSI AKS

PENGARUH AUDITOR TENURE, OPINI TAHUN SEBELUMNYA, UKURAN AUDITOR, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP OPINI GOING CONCERN (Studi Empiris Pada Perusahaan Barang Konsumen NonPrimer yangTerdaftar di Bursa Efek Indonesia (BEI) periode 2016–2020)

ABSTRAC

This study aims to determine the effect of Auditor Tenure, Previous Year's
Opinion, Auditor Size, and Auditor Industry Specialization on Going Concern
Opinions. The dependent variable in this study is going concern opinion, while the
independent variables are auditor tenure, previous year's opinion, auditor size
and auditor industry specialization. This study uses the control variables of firm
size, firm growth, leverage, and liquidity.
This type of research is quantitative research. The population in this study
were all non-primary consumer goods companies listed on the Indonesia Stock
Exchange as many as 128 companies. The number of samples used were 39
companies for 5 periods with the determination of the sample using the purposive
sampling method. This study uses secondary data.
Data collection techniques using documentation. The data analysis technique
used, namely logistic regression analysis, was analyzed with the help of Eviews 10
software. Based on the results of hypothesis testing, it was proven that the
previous year's opinion had a positive effect on going-concern opinion, while
auditor tenure, auditor size, and auditor industry specialization had no effect on
going-concern opinion. .
Keywords: going concern opinion, auditor tenure, previous year's opinion,

auditor size, auditor industry specialization.

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Informasi Detail
Judul Seri
-
No. Panggil
2x6.2 DIN p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 96 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2x6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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