Rizki, Naza Esa (2020) PENGARUH OPINI TAHUN SEBELUMNYA, AUDIT CLIENT TENURE, DEBT DEFAULT, LEVERAGE, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penyusun menyusun skripsi dengan tujuan membahas serta menganalisis variabel-variabel yang telah dipilih dalam penelitiannya untuk menghasilkan kesimpulan. Variabel tersebut antara lain opini tahun sebelumnya, debt default, leverage,opinion shopping dan audit client tenure. Varibel tersebut dikaitkan apakah berpengaruh dengan diberikannya opini going goncern disuatu perusahaan atau tidak. Perusahaan manufaktur digunakan untuk populasi. Perusahaan tersebut antara lain yang ada di Bursa Efek Indonesia periode 2015-2018. Metode yang digunakan ialah purposive sampling. Metode ini digunakan dalam menentukan sampel. Ada 457 perusahaan sebagai sampel hasil dari metode purposive sampling. Peneliti juga memilih analisis regresi logistik sebagai alat analisis yang nantinya akan digunakan untuk memperoleh data. Penelitian ini menghasilkan kesimpulan yaitu adanya pengaruh positif signifikan dalam variabel yaitu opini tahun sebelumnya pada diterimanya opini , lalu di variabel debt default menunjukkan adanya pengaruh negatif signifikan dalam kemungkinan diterimanya opini , sedangkan di variabel audit client tenure, leverage, serta opinion shopping tidak ada pengaruhnya dalam diterimanya opini audit . ABSTRACT The author compiles the thesis with the aim of discussing and analyzing the variables chosen in his research to produce conclusions. These variables include the previous year's opinion, debt default, leverage, opinion shopping and client tenure audit. This variable is related whether or not it influences whether or not the going goncern opinion in a company is given. Manufacturing companies are used for populations. These companies include those on the Indonesia Stock Exchange for the 2015-2018 period. The method used is purposive sampling. This method is used in determining the sample. There are 457 companies as sample results from the purposive sampling method. Researchers also chose logistic regression analysis as an analysis tool that would later be used to obtain data. This research concludes that there is a significant positive influence on variables, namely the opinion of the previous year on the acceptance of opinion, then the debt default variable shows a significant negative influence on the possibility of opinion, while in the client tenure audit variable, leverage, and opinion shopping there is no effect in the acceptance of audit opinion.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2043 NIM 15.05.52.0269 |
| Uncontrolled Keywords: | Kata Kunci: Opini Tahun Sebelumnya, Debt Default, Audit Client Tenure, Leverage, Opinion Shopping |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 06 May 2020 05:40 |
| Last Modified: | 11 May 2020 03:37 |
| URI: | http://eprints.unisbank.ac.id/id/eprint/6674 |
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