PENGARUH AUDIT TENURE DAN DISCLOSURE LEVEL TERHADAP OPINI AUDIT GOING CONCERN
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Institusion

Universitas Katolik Musi Charitas

Author

Setianingsih, Agnes Fara

Subject

H Social Sciences (General) 

Datestamp

2022-04-01 01:19:48 

Abstract :
This research is to check the effect of audit tenure and disclosure level to going concern audit opinion. The sample used is manufacturing industry. They were listed on the Indonesian Stock Exchange in 2011-2014. Selection of the sample in this research using purposive sampling method, the total sample was observed as many as 108 samples. This research tested using logistic regression model and using a statistical measure R version 2.11.1. This research indicated that variable audit tenure and disclosure level didn?t have significant effect on the going concern audit opinion. Audit tenure has value Pr (> | z |) coefficients value> 0.05 that is equal 0439 levels -0.15738 regression coefficient meaning that the variable was denied tenure audit. Disclosure level value Pr (> | z |) coefficients value> 0.05 that is equal 0784 levels -0.54298 regression coefficient meaning that the variable level also was denied discosure. Keywords: going concern audit opinion, audit tenure and discosure level. 

File :
EA-2015-111484-Cover.pdf
EA-2015-111484-Abstract.pdf
EA-2015-111484-Complete.pdf
EA-2015-111484-Summary.pdf
EA-2015-111484-Tabelofcontent.pdf
EA-2015-111484-Chapter1.pdf
EA-2015-111484-Chapter2.pdf
EA-2015-111484-Chapter3.pdf
EA-2015-111484-Chapter4.pdf
EA-2015-111484-Conclusion.pdf
EA-2015-111484-Reference.pdf
EA-2015-111484-Attachment.pdf