Pengaruh Disclosure Level, Audit Lag, dan Reputasi Kantor Akuntan Publik terhadap Penerimaan Opini Audit Going Concern dengan Audit Client Tenure sebagai Pemoderasi (Studi pada Perusahaan Manufaktur dan Perbankan yang Terdaftar di BEI Tahun 2012-2014)

Defia, Wenisa (2016) Pengaruh Disclosure Level, Audit Lag, dan Reputasi Kantor Akuntan Publik terhadap Penerimaan Opini Audit Going Concern dengan Audit Client Tenure sebagai Pemoderasi (Studi pada Perusahaan Manufaktur dan Perbankan yang Terdaftar di BEI Tahun 2012-2014). Diploma thesis, Universitas Andalas.

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Abstract

This research examined the influence of disclosure level, audit lag and public accountant firm’s reputation toward the publishing of going concern audit opinion along with moderating effect of audit client’s tenure. The research took 19 manufacturing and banking companies that listed in Indonesia Stock Exchange during 2012-2014 as samples by using purposive sampling method. Logistic regression analysis is used for data analysis and hypothesis testing. The results show evidence that audit lag is not significantly influence the publishing of going concern audit opinion. Disclosure level has positive and significant effect on the publishing of going concern audit opinion, while public accountant firm’s reputation has significant negative effect on the publishing of going concern audit opinion. The audit client tenure couldn’t moderate the interaction between audit lag and the publishing of going concern audit opinion, while it could weaken the influence of disclosure level as well as strengthen the influence of public accountant’s firm toward the publishing of going concern audit opinion. Keywords : audit client tenure, audit lag, disclosure level, going concern opinion, public accountant firm’s reputation

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