PENGARUH PERGANTIAN AUDITOR, AUDIT REPORT LAG DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN : Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bei Tahun 2012

Awie, Ruby Perkasa Untung (2014) PENGARUH PERGANTIAN AUDITOR, AUDIT REPORT LAG DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN : Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bei Tahun 2012. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pergantian auditor, audit report lag, dan reputasi KAP terhadap penerimaan opini audit going concern. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan auditor independen yang dipublikaskan melalui internet melalui website resmi Bursa Efek Indonesia www.idx.co.id. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 117 perusahaan. Proses analisis data yang dilakukan terlebih dahulu adalah uji model fit, uji kelayakan model regresi, kemudian dilanjutkan dengan pengujian hipotesis dilakukan dengan menggunakan analisis regresi logistik dengan metode enter. Pengujian dalam penelitian ini menggunakan software SPSS versi 19 for windows. Hasil penelitian ini menunjukkan bahwa pergantian auditor dan audit report lag berpengaruh signifikan terhadap penerimaan opini audit going concern, sedangkan ukuran KAP tidak berpengaruh signifikan terhadap penerimaan opini audit going concern. Kata-kata Kunci : Pergantian auditor, audit report lag, reputasi KAP The aim of this research is to know the influence of auditor switching, audit report lag, and auditor reputation on the probability of receiving going concern opinion. This research is uses secondary data got from annual report published in internet at the official website of Indonesia Stock Exchange www.idx.co.id. The samples of the research are manufacture enterprise refistered in Indonesia Stock Exchange on 2012. This research uses purposive sampling resulting of 117 enterprises. The hypothesis is examined by using regresion logistic. The result of the data examination shows that auditor switchting and audit report lag has significant influence towards going concern audit opinion. Auditor quality does not influence going concern audit opinion Keywords: Auditor switching, audit report lag, auditor quality

Item Type: Skripsi,Tesis,Disertasi (S1)
Uncontrolled Keywords: Pergantian auditor, audit report lag, reputasi KAP
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 28 Aug 2014 02:46
Last Modified: 28 Aug 2014 02:46
URI: http://repository.upi.edu/id/eprint/11255

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