Image of Pengaruh Kepemilikan Asing, Debt Default Dan Audit Lag Terhadap Opini Audit Going Concern Dengan Spesialisasi Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bei Periode 2016-2018)
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CD Skripsi

Pengaruh Kepemilikan Asing, Debt Default Dan Audit Lag Terhadap Opini Audit Going Concern Dengan Spesialisasi Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bei Periode 2016-2018)

ABSTRACT
This study aims to analyze foreign ownership, debt default and audit lag
on going concern audit opinion with auditor specialization as moderated
variable. The objects of this research are the service company at listed on BEI
period 2016-2018. The data were analyzed by linear regression method and SPSS
program version versi 17. The variable under study is going concern audit
opinion as dependent variables, foreign ownership, debt default and audit lag as
independent variables and auditor specialization as moderated variables. The
results of the study show that foreign ownership has an influence affect on going
concern audit opinion with a significance value of 0,014, debt default has an
influence affect on going concern audit opinion with significance value of 0,002,
audit lag has an influence affect on going concern audit opinion with significance
value of 0.000, and audit lag after moderated specialitazion auditor has an
influence affect on going concern audit opinion with significance value of 0.047,
but specialization auditor has not succesfull as moderated variables for
relationship between going concern opinion with foreign ownership and debt
default. The results of this study also show that the coefficient of R square is
76,3%. Each independent variable, giving a strong influence on the dependent
variable, meaning that the independent variable can explain dependent variable
well. While the rest is influenced by other variables not included in the regression
model is not included in this study.
Keywords: Going Concern Audit Opinion, Foreign Ownership, Debt Default,
Audit Lag, Auditor Specialization

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0187)
02 03. 121 (0187)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0187)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0187)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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