KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI HUBUNGAN ANTARA PENERBITAN OPINI GOING CONCERN DENGAN PERGANTIAN AUDITOR
| Main Authors: | , Amilia Yunizar Esfandari, SE, , Dr. Supriyadi, M.Sc. |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
|
| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/89294/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51866 |
Daftar Isi:
- Issuance of going-concern audit opinion can lead to auditor change. With a competent audit committee in terms of accounting and financial expertise and experience of governance, the estimated trend of auditor change can be reduced. The study is divided into two logistic regression models to test 1) whether the going concern opinion issuance is positively associated with the auditor change and 2) whether the competence of the audit committee may weaken the positive relationship of going-concern opinion issuance to auditor change. Total samples of the two models differ because there are differences in purposive sampling. Samples are taken from the financial statements and annual reports of public non-financial firms for 6 years, from 2004 to 2009. The results showed that, going-concern opinion significantly associated with auditor change, but it has an opposite direction to the hypothesis built. Therefore, first hypothesis is not supported. Hypotheses two and three also failed to be supported because the competence of the audit committee is not significant in influencing the relationship.