PENGARUH AUDIT TENURE DAN KUALITAS AUDIT TERHADAP OPINI GOING CONCERN (STUDI PADA PERUSAHAAN BUMN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2013-2017)

• Main Author: Neneng Komalasari, - (Author)
• Format: Book
• Published: 2018-02-26.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/47374/1/S_PEA_1403310_Title.pdf; http://repository.upi.edu/47374/2/S_PEA_1403310_Abstract.pdf; http://repository.upi.edu/47374/3/S_PEA_1403310_Table_Of_Content.pdf; http://repository.upi.edu/47374/4/S_PEA_1403310_Chapter1.pdf; http://repository.upi.edu/47374/5/S_PEA_1403310_Chapter2.pdf; http://repository.upi.edu/47374/6/S_PEA_1403310_Chapter3.pdf; http://repository.upi.edu/47374/7/S_PEA_1403310_Chapter4.pdf; http://repository.upi.edu/47374/8/S_PEA_1403310_Chapter5.pdf; http://repository.upi.edu/47374/9/S_PEA_1403310_Bibliography.pdf; http://repository.upi.edu/47374/10/S_PEA_1403310_Appendix.pdf
• Keywords: L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure dan kualitas audit terhadap opini going concern pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Penelitian ini menggunakan data sekunder. Berdasarkan metode purposive sampling terdapat 16 BUMN sebagai sampel dengan data time series 5 tahun sehingga terdapat 80 data perusahaan BUMN yang diamati. Variabel penelitian ini adalah audit tenure dan kualitas audit sebagai variabel bebas dan opini going concern sebagai variabel terikat. Dengan menggunakan regresi logistik (logistic regression) dengan aplikasi program SPSS versi 20, penelitian ini untuk menguji pengaruh audit tenure dan kualitas audit terhadap opini going concern. Hasil penelitian menunjukkan bahwa (1) audit tenure tidak mempunyai pengaruh yang signifikan (36,2%) terhadap opini going concern ; (2) kualitas audit tidak mempunyai pengaruh yang signifikan (43,5%) terhadap Opini going concern ; (3) audit tenure dan kualitas audit tidak memiliki pengaruh signifikan (4,1%) terhadap opini going concern. -----This study aims to determine the effect of audit tenure and audit quality on going concern opinion on State-Owned Enterorises (BUMN) companies listed on the Indonesian stock exchange (BEI) period 2013-2017. This study uses secondary data. Based on the purposive sampling method, there are 16 enterprises as samples in 5 years of period so that there are 80 data of State-Owned Enterprise (BUMN) companies observed in total. The variables of this study are audit tenure and audit quality as independent variables and the going concern opinion as the dependent variable. By using logistic regression with the SPSS Verses 20 program application, this study tries to examine the effect of audit tenure and audit quality on going concern opinion. The result shows that (1) audit tenure does not have a significant effect (36.2%) on going concern opinion; (2) audit quality does not have a significant influence (43.5%) on going concern Opinion; (3) audit tenure and audit quality do not have a significant influence (4.1%) on going concern opinion.