Pengaruh Audit Tenure, Abnormal Audit Fee, Reputasi Auditor Dan Debt Default Terhadap Opini Audit Going Concern Dengan Kualitas Audit Sebagai Variabel Mediasi Pada Perusahaan Manufaktur Yang Mengalami Kesulitan Keuangan Tahun 2015-2017

Ayu Putri Senjarini, Bias and , Dr. Fatchan Achyani, S.E., M.Si. (2020) Pengaruh Audit Tenure, Abnormal Audit Fee, Reputasi Auditor Dan Debt Default Terhadap Opini Audit Going Concern Dengan Kualitas Audit Sebagai Variabel Mediasi Pada Perusahaan Manufaktur Yang Mengalami Kesulitan Keuangan Tahun 2015-2017. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to analyze audit quality in mediating the influence of auditor tenure, abnormal audit fees, auditor reputation and debt default on giving going-concern audit opinion to manufacturing companies that are experiencing financial difficulties. The sample of this research is 37. The sampling technique used is the purposive sampling method. The results showed that the abnormal audit fee, reputation auditor effect on audit quality while audit tenure and debt default does not affect audit quality. Other results also show that audit quality is proven to be able to mediate audit tenure and KAP's reputation on going concern audit opinion, but audit quality is not proven to mediate abnormal audit fees against audit opinion going concern.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	auditor tenure, abnormal audit fees, reputation auditor, debt default, going concern.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BIAS AYU PUTRI SENJARINI
Date Deposited:	16 Nov 2020 04:07
Last Modified:	16 Nov 2020 04:07
URI:	http://eprints.ums.ac.id/id/eprint/87293

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