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Mediation Role of Audit Going Concern Opinion on Audit Tenure and Market Performance

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Mediation role of audit going

concern opinion on correlation of audit tenure and market

performance

by Annisa Rahmawati

Submission date: 18-Feb-2021 10:52PM (UTC+1100) Submission ID: 1512213016

File name: TURNITIN_AFEBI.pdf (568.54K) Word count: 5100

Character count: 27596

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Mediation role of audit going concern opinion on correlation of audit tenure and market performance

ORIGINALITY REPORT

PRIMARY SOURCES

journal.afebi.org

Internet Source

Submitted to Universitas Jenderal Soedirman

Student Paper

AICPA. "AICPA PROFESSIONAL STANDARDS VOLUMES 1 AND 2", Wiley, 2019

Publication

eprints.uny.ac.id

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Submitted to Higher Education Commission Pakistan

Student Paper

Mahdi Salehi, Mohamad Reza Fakhri

Mahmoudi, Ali Daemi Gah. "A meta-analysis

approach for determinants of effective factors on audit quality", Journal of Accounting in Emerging Economies, 2019

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repository.uinjkt.ac.id

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Ling Chu, Jie Dai, Ping Zhang. "Auditor Tenure and Quality of Financial Reporting", Journal of Accounting, Auditing & Finance, 2016

Publication

garuda.ristekdikti.go.id

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Managerial Auditing Journal, Volume 25, Issue 1 (2009-12-15)

Publication

ec.firstins.com.tw

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Mary Jane Lenard. "Do Earnings Management and Audit Quality Influence Over-Investment by Chinese Companies?", International Journal of Economics and Finance, 01/10/2012

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Srisuda Intamas, Phapruke Ussahawanitchakit.

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EMPIRICAL INVESTIGATION OF TAX AUDITORS IN THAILAND", Journal of International Finance Studies, 2013

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Loh Wan Qi, Ooi Jing Wen, Radha Krishnan Nair. "Factors Affecting External Audit Quality In Malaysia", Proceedings of the 2019 2nd

International Conference on E-Business, Information Management and Computer Science, 2019

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Submitted to Coventry University

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Submitted to iGroup

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Submitted to City University

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Jong-Hag Choi, Chansog (Francis) Kim, Jeong- Bon Kim, Yoonseok Zang. "Audit Office Size, Audit Quality, and Audit Pricing", AUDITING: A Journal of Practice & Theory, 2010

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motor carrier performance: Curvilinear and interaction effects", Transportation Research Part E: Logistics and Transportation Review, 2014

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Neil L. Fargher, Liwei Jiang. "Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions", AUDITING: A Journal of Practice & Theory, 2008

Publication

lib.ibs.ac.id

Internet Source

"The Effect of Financial Distress, Debt Default and Audit Tenure on Going Concern Opinion", International Journal of Recent Technology and Engineering, 2019

Publication

"Codification of Statements on Auditing Standards", Wiley, 2020

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William J. Read, Ari Yezegel. "Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence", AUDITING: A Journal of Practice & Theory, 2016

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Referensi

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“ Pengaruh Opini Audit Tahun Sebelumnya, Kondisi Keuangan, dan Auditor Client Tenure terhadap Opini Audit Going Concern dengan Ukuran Perusahaan Sebagai Variabel

According to the statistical analysis, the length of relationship between auditors and clients has a significantly nega- tive effect on the propensity to issue going-

Menurut Zulfikar dan Syafruddin (2013), opini audit going concern yang telah diterima auditee pada tahun sebelumnya akan menjadi faktor pertimbangan yang penting

Menurut Priyetno (2014) tingkat disclosure tidak berpengaruh terhadap penemuan bukti audit oleh auditor sebagai dasar dalam pemberian opini audit going concern pada

Judul Skripsi : Pengaruh Kondisi Keuangan, Auditor Client Tenure , Opinion Shopping , Reputasi Auditor dan Audit Lag terhadap Penerimaan Opini Audit Going Concern

Tujuan penelitian ini untuk menguji pengaruh audit tenure, audit lag, ukuran KAP terhadap opini going concern yaitu pada perusahaan manufaktur yang terdaftar di Bursa Efek

Kelima, ukuran perusahaan tidak berpengaruh signifikan terhadap penerima- an opini audit going concern, artinya KAP dalam melaksanakan auditing tidak terpengaruh terhadap

Dari hasil uji binary logistic yang telah dilakukan mendapatkan hasil tidak adanya pengaruh audit tenure terhadap opini audit going concern hal ini dikarenakan variabel