Pengaruh Opini Audit Going Concern Terhadap Pergantian Auditor Dengan Karakteristik Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2011-2015)

Puspitaningrum, Tetty (2017) Pengaruh Opini Audit Going Concern Terhadap Pergantian Auditor Dengan Karakteristik Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2011-2015). ["eprint_fieldopt_thesis_type_engd" not defined] thesis, Universitas Muria Kudus.

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Abstract

Penelitianinibertujuanuntukmenganalisispengaruhopini audit going concernterhadappergantian auditor dengankarakteristikkomite audit sebagaivariabelmoderasi. Populasipenelitian yang digunakanadalahperusahaanperbankan yang terdaftar di Bursa Efek Indonesia periode 2011-2015.Metode yang digunakanadalahpurposive sampling dandiperoleh 24 perusahaan.Metodeanalisis yang digunakandalampenelitianiniadalahanalisisregresilogistikdanModerated Regression Analysis.Hasilpenelitianinimenunjukkanbahwaopini audit going concerntidakberpengaruhterhadappergantian auditor. Karakteristikkomite audit yang terdiridarikompetensikeahlianakuntansidankeuangankomite audit dankarakteristikaktivitaskomite audit terbuktitidakmemoderasihubunganopini audit going concerndenganpergantian auditor, sedangkankeahliandanpengalamantatakelolakomite audit memperkuatpengaruhnegatifopini audit going concernterhadappergantian auditor.

Item Type: Thesis (["eprint_fieldopt_thesis_type_engd" not defined])
Additional Information: pembimbing: Dr. Dra. Hj. Ponny H, M.Si., Akt
Uncontrolled Keywords: opini audit going concern, pergantian auditor, komite audit
Subjects: Ilmu-ilmu Sosial > Teori Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi (S1)
Depositing User: pustakawan umk
Date Deposited: 19 May 2017 01:28
Last Modified: 19 May 2017 01:28
URI: http://eprints.umk.ac.id/id/eprint/7157

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