ANALISIS PENGARUH FINANCIAL DISTRESS, LEVERAGE, AUDIT LAG, AUDIT CLIENT TENURE, KOMITE AUDIT INDEPENDEN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH KANTOR AKUNTAN PUBLIK

KARLINA INDRIANTY

Informasi Umum

Kode

17.04.4025

Klasifikasi

C -

Jenis

Karya Ilmiah - Skripsi (S1) - Reference

Subjek

Auditing

Dilihat

167 kali

Informasi Lainnya

Abstraksi

Unqualified opinion is given by the auditor does not guarantee the survival of the company for the future so the prediction of going concern audit opinion has become important. The shareholders want the initial information about the survival of the company so that investors do not take the wrong decision in investing. The purpose of the study is to measure the effect of financial distress, leverage, audit lag, client audit tenure and audit committee independent toward going concern audit opinion. This research uses descriptive verification method, and the nature of this research is causality. The unit of analysis is the real estate and property company listed in the Indonesia Stock Exchange. The analytical method used for this study is multiple regression.
The emparical result of this study shows stimultant financial distress, leverage, audit lag, client audit tenure and audit committee independent significantly affects going concern audit opinion. The independent variables can describe the dependent one 69,2%, and the rest of it, 30,8% is affected by other factors. Based on partial test shows that audit lag has significant positive effect, audit client tenure and financial distress have significant negative effect, while leverage has no significant positive effect and independent auditor committee has no significant negative effect on going concern audit opinion.

Keywords: Going Concern Audit Opinion, Financial Distress, Leverage, Audit Lag, Audit Client Tenure, Independent Auditor Committee