Widiasari, Anggie (2021) PENGARUH OPINION SHOPPING DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI PRIOR OPINION. Undergraduate thesis, UPN "VETERAN' JAWA TIMUR.
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Abstract
Penelitian ini bertujuan untuk membuktikan adanya pengaruh opinion shopping dan disclosure terhadap opini audit going concern dengan prior opinion sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan sektor finance yang terdaftar di BEI. Sampel dipilih dengan menggunakan teknik purposive sampling sejumlah 100 perusahaan. Teknik analisis data yang digunakan SEM berbasis Partial Least Square (PLS) dengan software SmartPLS 3.0. Berdasarkan hasil analisis disimpulkan bahwa opinion shopping berpengaruh terhadap opini audit going concern, sedangkan disclosure tidak berpengaruh terhadap opini audit going concern. Hasil selanjutnya adalah opinion shopping berpengaruh terhadap opini audit going concern dimoderasi prior opinion, sedangkan disclosure tidak berpengaruh terhadap opini audit going concern dimoderasi prior opinion. Kata kunci: Opinion Shopping; Disclosure; Prior Opinion; Opini Audit Going Concern
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Lisa Nadya Irawan | ||||||||
| Date Deposited: | 05 Oct 2021 01:06 | ||||||||
| Last Modified: | 05 Oct 2021 01:06 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/2725 |
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