Analisis Pengaruh Opini Going Concern Dan Audit Tenure Terhadap Hasil Kualitas Audit (Studi Pada Perusahaan Properti Dan Real Estate Di Bursa Efek Indonesia Tahun 2019-2022)

ADRIANSYAH, RAFI (2024) Analisis Pengaruh Opini Going Concern Dan Audit Tenure Terhadap Hasil Kualitas Audit (Studi Pada Perusahaan Properti Dan Real Estate Di Bursa Efek Indonesia Tahun 2019-2022). Undergraduate thesis, UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR.

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Abstract

Auditing is the act of collecting and examining evidence related to certain information. This activity aims to produce financial report information in accordance with applicable standards. In audit practice, auditors carry out analysis of various evidence and documents related to an entity's financial information. The subjects of this study are companies in the property and real estate sectors listed on the Indonesia Stock Exchange from 2019 to 2022. Data for the research were sourced from the official Indonesia Stock Exchange (BEI) website, accessible at www.idx.co.id. Data taken from the IDX includes financial information, annual reports and data related to companies. Using purposive sampling, a sample selection technique is carried out selectively using certain criteria. The primary objective of using purposive sampling in this research is to gain a deeper understanding of the factors influencing audit delays among companies listed on the IDX. From the discussion on the impact of going concern opinions and audit tenure on audit quality, it can be concluded that going concern opinions significantly affect audit quality outcomes. Similarly, audit tenure also has a significant impact on the results of audit quality.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorBUDIWITJAKSONO, GIDEON SETYONIDN0722066701gideon.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Rafi Adriansyah
Date Deposited: 04 Jun 2024 07:40
Last Modified: 04 Jun 2024 07:40
URI: https://repository.upnjatim.ac.id/id/eprint/24182

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