Aptriana, Irdamila (2023) The Effect Of Audit Quality, Auditor Switching, And Auditor Specialization On Going Concern Audit Opinion. Diploma thesis, Andalas University.
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Text (Chapter 1)
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Text (Chapter 5)
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Text (Reference)
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Text (Skripsi Full)
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Abstract
The going concern opinion issued by the auditor indicates that the auditor doubts the company's business continuity. In assessing the level of going concern, the auditor must consider various factors that affect the continuity of a company's business, including audit quality, auditor switching, and auditor specialization. This study examines the relationship between audit quality and going concern audit opinion. In addition, this study also examines the relationship between auditor switching and going concern audit opinions, as well as the relationship between auditor specialization and going concern audit opinions. The test results show that audit quality is related to going concern audit opinions. Auditor switching and auditor specialization results have no relationship with going concern audit opinion.
| Item Type: | Thesis (Diploma) |
|---|---|
| Primary Supervisor: | Dr. Rahmat Febrianto, SE, M. Si, CA, Ak |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | S1 Akuntansi Akuntansi |
| Date Deposited: | 24 Feb 2023 03:33 |
| Last Modified: | 24 Feb 2023 03:33 |
| URI: | http://scholar.unand.ac.id/id/eprint/124191 |
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