Aji Purnama Ramadhan, - (2021) PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, PROFITABILITAS, AUDIT TENURE, DAN SISTEM PENGENDALIAN MUTU TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted to examine the effect of previous year's audit opinion, profitability, audit tenure, and quality control systems on going concern audit opinion. This study uses mining sector companies and Public Accounting Firms (KAP) that audited mining sector companies as samples in the study. The data analysis technique used is Path Analysis or path analysis software SmartPLS 3 with a significance level of 5%. The results in this study obtained (1) previous year's audit opinion has a significant effect on going concern audit opinion (2) profitability has a significant effect on going concern audit opinion (3) audit tenure has no effect on going concern audit opinion (4) the quality control system has no effect on going concern audit opinion (5) previous year's audit opinion has no effect on going concern audit opinion through the quality control system (6) profitability does not affect going concern audit opinion through the quality control system (7) audit tenure has no effect on going concern audit opinion through the quality control system.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1610112007] [Ketua Penguji : Khoirul Aswar} [Penguji I : Retna Sari] [Penguji II (Pembimbing) : Mahendro Sumardjo} |
| Uncontrolled Keywords: | Previous Year's Audit Opinion, Profitability, Audit Tenure, Quality Control System, Going Concern Audit Opinion |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Aji Purnama Ramadhan |
| Date Deposited: | 06 Aug 2021 07:59 |
| Last Modified: | 06 Aug 2021 07:59 |
| URI: | http://repository.upnvj.ac.id/id/eprint/10215 |
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