Image of Pengaruh Audit Client Tenure, Audit Lag, Opinion Shopping, Dan Financial Distress Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016-2020)
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Pengaruh Audit Client Tenure, Audit Lag, Opinion Shopping, Dan Financial Distress Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016-2020)

ABSTRACT
This research was conducted with the aim of examining the effect of audit client tenure, audit lag, opinion shopping, and financial distress on the acceptance of going concern audit opinions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020.
The sample in this study was obtained through a purposive sampling method and we get 15 samples manufacturing companies. The data analysis technique used is descriptive statistics and Partial Least Square (PLS).
The results of this study indicate that audit client tenure, audit lag, and financial distress have an influence on acceptance of going-concern audit opinions, while opinion shopping variables have no effect on acceptance of going-concern audit opinions.
Keywords: Audit Client Tenure, Audit Lag, Opinion Shopping, Financial Distress,
Going Concern Opinion.

Ketersediaan
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Perpustakaan Universitas Riau 1802111774
1802111774
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1802111774
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802111774
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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