OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE
The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public Accounting Firm in Malang, showed that by usi...
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| Format: | Article |
| Language: | English |
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Institut Teknologi dan Bisnis Asia Malang
2018-02-01
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| Series: | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| Subjects: | |
| Online Access: | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/17 |
| _version_ | 1797772622778335232 |
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| author | Retno Wulandari Ida Nuryana |
| author_facet | Retno Wulandari Ida Nuryana |
| author_sort | Retno Wulandari |
| collection | DOAJ |
| description |
The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public Accounting Firm in Malang, showed that by using validity test, reliability, assumption Heterokedastisitas, multicolinierity assumption test, hypothesis testing simultaneously and partial and autocorrelation test showed that the questionnaire used by the researchers is feasible as a measuring tool for analysis in this study and provide consistent results. In the test results Hypothesis gives results that reject Ho and accept the hypothesis of research Ha, so that the auditor experience and audit quality together provide a significant effect on going concern opinion. Partial experience does not affect the giving of going concern opinion while the quality of audit partially affect the giving of going concern opinion.
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| first_indexed | 2024-03-12T21:54:36Z |
| format | Article |
| id | doaj.art-e1c0f594e4614f10a02e29231458199b |
| institution | Directory Open Access Journal |
| issn | 0126-1258 2620-875X |
| language | English |
| last_indexed | 2024-03-12T21:54:36Z |
| publishDate | 2018-02-01 |
| publisher | Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| spelling | doaj.art-e1c0f594e4614f10a02e29231458199b2023-07-25T21:49:09ZengInstitut Teknologi dan Bisnis Asia MalangJurnal Ilmiah Bisnis dan Ekonomi Asia0126-12582620-875X2018-02-0112110.32812/jibeka.v12i1.17OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCERetno Wulandari0Ida NuryanaUniversitas Kanjuruhan Malang The research was conducted in Malang City area with auditor as the population while the sample with pursposive sampling while the data analysis used is variable test with linkert scale and using SPPS statitisk test. In this study conducted at the Public Accounting Firm in Malang, showed that by using validity test, reliability, assumption Heterokedastisitas, multicolinierity assumption test, hypothesis testing simultaneously and partial and autocorrelation test showed that the questionnaire used by the researchers is feasible as a measuring tool for analysis in this study and provide consistent results. In the test results Hypothesis gives results that reject Ho and accept the hypothesis of research Ha, so that the auditor experience and audit quality together provide a significant effect on going concern opinion. Partial experience does not affect the giving of going concern opinion while the quality of audit partially affect the giving of going concern opinion. https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/17Going ConcernAudit QualityAudit Opinion |
| spellingShingle | Retno Wulandari Ida Nuryana OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE Jurnal Ilmiah Bisnis dan Ekonomi Asia Going Concern Audit Quality Audit Opinion |
| title | OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE |
| title_full | OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE |
| title_fullStr | OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE |
| title_full_unstemmed | OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE |
| title_short | OPINION ANALYSIS GOING CONCERN THROUGH AUDITOR QUALITY AND AUDITOR EXPERIENCE |
| title_sort | opinion analysis going concern through auditor quality and auditor experience |
| topic | Going Concern Audit Quality Audit Opinion |
| url | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/17 |
| work_keys_str_mv | AT retnowulandari opinionanalysisgoingconcernthroughauditorqualityandauditorexperience AT idanuryana opinionanalysisgoingconcernthroughauditorqualityandauditorexperience |