dc.contributor.advisor | Johan Arifin, S.E., M.Si. | |
dc.contributor.author | Ivan Rifandi, 13312483 | |
dc.date.accessioned | 2018-03-09T11:31:50Z | |
dc.date.available | 2018-03-09T11:31:50Z | |
dc.date.issued | 2017-06-06 | |
dc.identifier.uri | https://dspace.uii.ac.id/handle/123456789/6052 | |
dc.description.abstract | Nowadays, auditor’s responsibility to disclose the information about the entity was
not only things revealed in the financial statement, but also must disclose information such
as the existence and continuity of an entity. Auditor was expected to not only examine the
financial statement, but also can predict and appraise entity’s ablity to continues his
existence.
This research’s goal was to examine the influence of financial condition, opinion
shopping, audit lag, auditor’s reputation and audit client tenure to the acceptance of going
concern audit opinion. The samples of this research were manufacturing companies that
listed in Indonesia Stock Exchange on period 2010-2015. Samples of this research were 23
companies selected by purposive sampling method, with 5 years observation period. The data
was analiyzed by logistic regression method.
The result showed that financial condition dan auditor’s reputation are negatively
affect the going concern audit opinion, audit lag is postively affect the going concern audit
opinion, opinion shopping and audit client tenure was not significantly affect the going
concern audit opinion. | en_US |
dc.publisher | Universitas Islam Indonesia | id |
dc.subject | going concern | en_US |
dc.subject | financial condition | en_US |
dc.subject | firm size | en_US |
dc.subject | opinion shopping | en_US |
dc.subject | audit client tenure | en_US |
dc.title | Pengaruh Kondisi Keuangan, Opinion Shopping, Audit Lag Reputasi Auditor dan Audit Client-Tenure terhadap Pemberian Opini Audit Going Concern (Studi Empiris pada Manufaktur yang Terdaftar di Bursa Efek Indonesia) | id |
dc.type | Undergraduate Thesis | en_US |