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). Update Test thesis, Universitas Muria Kudus.
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Abstrak
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: | Skripsi/ Thesis (Update Test) |
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Dosen Pembimbing: | pembimbing: Dr. Dra. Hj. Ponny H, M.Si., Akt |
Kata Kunci: | opini audit going concern, pergantian auditor, komite audit |
Subjects: | Ilmu-ilmu Sosial > Teori Ekonomi |
Program Studi: | 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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