PENGARUH KUALITAS AUDIT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris di Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2019)

CHAIRIL, MUHAMMAD and Saftiana, Yulia and Safitri, Rika Henda (2022) PENGARUH KUALITAS AUDIT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris di Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aimed to examine the influence of audit quality and opinion shopping towards the opinion acceptance of going concern audit. The type of data was used on this study is the secondary data. The population of this study were mining companies registered on Indonesia Stock Exchange (IDX) in the year of 2014 to 2019. The sample were chosen through purposive sampling technique with the result of 22 companies and 132 observations in total. This study also used logistic regression analysis with the program of EViews. The result of this study showed that the quality of the audit and opinion shopping indeed influenced significantly positive towards the opinion acceptance going concern. The limitations in this study was the weak of the independent variables in terms of supporting the influence towards the dependent variables, and the sample of this study was limited only to mining companies.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kualitas Audit, Opinion Shopping, Opini Audit Going Concern
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Chairil
Date Deposited:	20 Apr 2022 04:47
Last Modified:	20 Apr 2022 04:47
URI:	http://repository.unsri.ac.id/id/eprint/69239

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