Hendro Sasongko, Agung Fajar Ilmiyono, Heni Nelawati

Judul	:	Analisis Kualitas Auditor Dan Manajemen Laba Terhadap Opini Audit
Abstrak	:	ABSTRACT In this globalization era, there are some cases about company's finance data manipulation especially from major bank listed in the stock exchange that finally went bankrupt and cause public accountant got many critics. Audit opinions that given by auditor denote some important information for financial statement's user. Thus, the purposes of this research are examining and analyzing the effect of auditor's quality and earning management to audit opinion on company's sub-sector bank and finance sector listed in Indonesia Stock Exchange period 2015-2017. The sample used in this study amounted to 30 companies using logistic regression analysis techniques. The results showed that auditor quality was not significantly effect for audit opinion while earnings management had a significant effect on audit opinion.
Tahun	:	2019	Media Publikasi	:	Jurnal Nasional Terakreditasi B
Kategori	:	Jurnal	No/Vol/Tahun	:	1 / 5 / 2019
ISSN/ISBN	:	2502-3020
PTN/S	:	Universitas Pakuan	Program Studi	:	MANAJEMEN
Bibliography	:	REFERENSI Abidin, A. E., & Tan, S.E., M.Ak , Y. (2013). Studi Pengaruh Manajemen Laba Terhadap Opini Audit pada Badan Usaha Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2009- 2011. Jurnal Ilmiah Mahasiswa Universitas Surabaya, Vol 2. No 2. Ajikusuma, V. (2016). Analisis Pengaruh Kualitas Auditor, Likuiditas, Profitabilitas, Dan Solvabilitas Terhadap Opini Audit Going Concern. Skripsi Universitas Muhamadiyah Surakarta. Arens, A. A., Elder , R. J., & Beasley , M. S. (2015). Auditing & Jasa Assurance. Edisi kelimabelas. Jilid 1. Alih Bahasa Herman Wibowo. Jakarta: Erlangga. Astuti, I. D., & Rahayu, S. (2015). Pengaruh Kondisi Keuangan, Kualitas Audit, Dan Kepemilikan Manajerial Terhadap Penerimaan Opini Audit Modifikasi Going Concern. eProceedings of Management, Vol. 2, No.3, Desember 2015, ISSN: 2355-9357. Difa, R. A., & Suryono, B. (2015). Pengaruh Keuangan, Kualitas Auditor, Kepemilikan Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Jurnal Ilmu & Riset Akuntansi, Vol. 4 No. 8 Tahun 2015. Fitmawati, Y. (2015). Pengaruh Kualitas Audit, Audit Tenure, dan Manajemen Laba terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur yang Terdaftar di BEI, Skripsi Fakultas Ekonomi Universitas Diponogoro Semarang. Foroghi, D. dan Shahshahani, Amir M. (2012). Audit Firm Size dan Going Concern Reporting Acuracy. Interdisciplinary Journal of Contemporary Research in Business. Vol. 3 No. 9. Gantino, R., & Refoltine, M. A. (2013). Analisis Pengaruh Kualitas Auditor Dan Manajemen Laba Terhadap Opini Audit. Forum Ilmiah, Volume 10 Nomer 2, Mei 2013. Hadori, B., & Sudibyo, B. (2014). Analisis Pengaruh Kualitas Finansial Perusahaan, Kualitas Auditor Dan Kualitas Perekonomian Terhadap Opini Audit
URL	:	https://journal.unpak.ac.id/index.php/jiafe/article/view/1430