Mediation Role Of Audit Going Concern Opinion On Correlation Of Audit Tenure And Market Performance

Annisa Rahmawati and Arsono Laksmana and Dian Agustia Mediation Role Of Audit Going Concern Opinion On Correlation Of Audit Tenure And Market Performance. AFEBI Accounting Review (AAR), 4 (1). pp. 30-40. ISSN 2548-52-45, eISSN: 2548-5253

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Abstract

his study aims to obtain empirical evidence of the mediating role of going concern opinion audit on the relationship of audit tenure with company market performance. This research is explanatory. The subjects in this study were companies listed on the Indonesia Stock Exchange from 2007 to 2017. The samples in this study were 245 companies. The type of data used is quantitative data. The statistical analysis method uses path analysis with SPSS 13. The results of the study show that going concern audit opinion has a significant negative relationship in mediating audit tenure and company market performance. These results indicate that going concern audit opinion has information that is useful for users' financial data to make financial decisions.

Item Type: Article
Uncontrolled Keywords: Audit Tenure, Going Concern Audit Opinion, Market Performance
Subjects: H Social Sciences
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
Annisa RahmawatiUNSPECIFIED
Arsono LaksmanaNIDN9900981424
Dian AgustiaNIDN0020086105
Depositing User: Tn Sugeng Riyanto
Date Deposited: 13 Sep 2021 08:11
Last Modified: 13 Sep 2021 08:11
URI: http://repository.unair.ac.id/id/eprint/110221
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