CD Skripsi

Pengaruh Auditor Specialization, Audit Tenure, Dan Audit Fee Terhadap Penerbitan Opini Going Concern: Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

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This research is done to examines that (1) the influence of auditor specialization, audit tenure, dan audit fee on going concern opinion issuance, (2) the influence of institutional ownership at moderating the relationship between auditor specialization, audit tenure, and audit fee on going concern opinion issuance. The Population used in this research is manufacturing companies listed in Indonesian Stock Exchange period 2013-2017, with total samples are 30 companies. Data was analyzed by logistic regression using SPSS application v23. The Results Shows that (1) auditor specialization could affect going concern opinion issuance, (2) audit tenure could not affect going concern opinion issuance, (3) audit fee could affect going concern opinion issuance, (4) institutional ownership able to moderate the relationship between auditor specialization and going concern opinion issuance, (5) institutional ownership unable to moderate the relationship between audit tenure and going concern opinion, and (6) institutional ownership able to moderate the relationship between audit fee and going concern opinion.
Keywords: Auditor specialization, audit tenure, audit fee, institutional ownership, going concern opinion.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0009)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

xiii, 64 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0009)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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