| dc.contributor |
Fakultas Ekonomi |
|
| dc.contributor |
|
|
| dc.creator |
Muchti, Tri Meilia |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2018-01-26 |
|
| dc.date.accessioned |
2019-09-12T07:04:38Z |
|
| dc.date.available |
2019-09-12T07:04:38Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9813 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24441 |
|
| dc.description |
Abstract.The purpose of this research is to determine the effect of audit tenure and disclosure level to acceptance of going concern audit opinion. This research uses description analysis methods and cuantitative by using logistic regression analysis analysis. The sample of the research is 32 manufacturing company miscellaneous industry sector that are registeredat in Indonesia Stock Exchange (IDX) since 2013-2016. The determiner of the sample uses purposive sampling method. The results of this study indicate that: (1) Variable audit tenure does not affect the acceptance of going concern audit opinion (2) Variable disclosure level affect the acceptance of going concern audit opinion. Subsequent research is suggested to: (1) Adding other variables that may affect acceptance of going concern audit opinion (2) Using different research samples and increase the time period of the study.Keywords: Tenure Audit, Opinion Going Concern, Disclosure Level Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure dan tingkat disclosure terhadap penerimaan opini audit going concern pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan yaitu metode analisis deskriptif dengan menggunakan analisis regresi logistik dan teknik analisis data menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Setelah dilakukan penyesuaian dengan metode purposive sampling, terdapat 32 perusahaan yang memenuhi kriteria-kriteria sampel yang dibutuhkan dengan periode pengamatan selama 4 tahun. Hasil penelitian ini menunjukkan bahwa: (1)Variabel audit tenure tidak berpengaruh terhadap penerimaan opini audit going concern (2) Variabel tingkat disclosure berpengaruh terhadap penerimaan opini audit going concern. Penelitian selanjutnya disarankan untuk: (1) Menambah variabel-variabel lain yang diduga dapat mempengaruhi penerimaan opini audit going concern (2) Menggunakan sampel penelitian yang berbeda dan menambah periode waktu penelitian.Kata Kunci: Audit Tenure, Opini Going Concern,Tingkat Disclosure |
|
| dc.description |
Abstract.The purpose of this research is to determine the effect of audit tenure and disclosure level to acceptance of going concern audit opinion. This research uses description analysis methods and cuantitative by using logistic regression analysis analysis. The sample of the research is 32 manufacturing company miscellaneous industry sector that are registeredat in Indonesia Stock Exchange (IDX) since 2013-2016. The determiner of the sample uses purposive sampling method. The results of this study indicate that: (1) Variable audit tenure does not affect the acceptance of going concern audit opinion (2) Variable disclosure level affect the acceptance of going concern audit opinion. Subsequent research is suggested to: (1) Adding other variables that may affect acceptance of going concern audit opinion (2) Using different research samples and increase the time period of the study.Keywords: Tenure Audit, Opinion Going Concern, Disclosure Level |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9813/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 72-79 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 72-79 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Audit Tenure, Opini Going Concern,Tingkat Disclosure |
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| dc.subject |
Akuntansi |
|
| dc.subject |
Audit Tenure, Opini Going Concern,Tingkat Disclosure |
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| dc.title |
Pengaruh Audit Tenure dan Tingkat Disclosure terhadap Penerimaan Opini Audit Going Concern |
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| dc.title |
Pengaruh Audit Tenure dan Tingkat Disclosure terhadap Penerimaan Opini Audit Going Concern |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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| dc.type |
|
|