Image of Pengaruh Opinion Shopping, Kualitas Audit, Debt Default Dan Audit Lag Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bei Periode 2010-2014)
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Pengaruh Opinion Shopping, Kualitas Audit, Debt Default Dan Audit Lag Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bei Periode 2010-2014)

This research aims to determine the effect of opinion shopping, audit quality, debt default and audit lag to the acceptance of going concern audit opinion. The samples of this research are service companies which listed on the Indonesia Stock Exchange (BEI) in 2010 to 2014. The number of companies in this research are 28 companies. Based on purposive sampling method, the total of final samples are 140 samples. Testing the hypothesis in this research using logistic regression analysis. The result of this research is indicating that debt default effects on the acceptance of going concern opinion with significance level of 0%. On the other opinion shopping, audit quality and audit lag not effecting on the acceptance of going concern opinion with significance levels of 32,4%, 40,7% and 43%. Keywords: going concern, opinion shopping, audit quality, debt default, audit lag.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0019)
02 03. 118 (0019)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0019)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 44 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0019)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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