siahaan, gabriel (2021) PENGARUH OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2020). S1 thesis, Universitas Jambi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh opini audit tahun sebelumnya dan reputasi KAP baik secara simultan maupun parsial terhadap opini audit Going Concern. Penelitian ini menggunakan sampel perusahaan pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) periode 2014 - 2020. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalan penelitian ini berjumlah 15 perusahaan, total 105 data. Teknik analisis data yang digunakan meliputi analisa statistik frekuensi dan analisis regresi logistik. Software yang digunakan untuk olah data adalah SPSS 22 for windows. Hasil uji hipotesis menunjukkan bahwa opini audit tahun sebelumnya dan reputasi KAP berpengaruh simultan terhadap opini audit Going Concern. Pengujian secara parsial menunjukkan bahwa hanya opini audit tahun sebelumnya yang berpengaruh terhadap opini audit Going Concern, sedangkan reputasi KAP tidak berpengaruh terhadap opini audit Going Concern. ABSTRACT This study aims to provide empirical evidence of the effect of the previous year's audit opinion and the reputation of the Public Accountant Firm, either simultaneously or partially on the Going Concern audit opinion. This study uses a sample of mining companies listed on the IDX (Indonesian Stock Exchange) for the period 2014 – 2020. The sampling technique used is purposive sampling. The sample used in this study amounted to 15 companies, a total of 105 data. Data analysis techniques used include statistical analysis of frequency and logistic regression analysis. The software used for data processing is SPSS 22 for windows. The results of the hypothesis test show that the previous year's audit opinion and the reputation of the KAP have a simultaneous effect on the Going Concern audit opinion. Partial testing shows that only the previous year's audit opinion has an effect on the Going Concern audit opinion, while the KAP's reputation has no effect on the Going Concern audit opinion.
Type: | Thesis (S1) |
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Uncontrolled Keywords: | previous year's audit opinion, KAP reputation, Going Concern audit opinion |
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | SIAHAAN |
Date Deposited: | 21 Dec 2021 06:29 |
Last Modified: | 21 Dec 2021 06:29 |
URI: | https://repository.unja.ac.id/id/eprint/28995 |
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