Pengaruh Strategi Bisnis Prospector terhadap Independens Auditor

Elvira, Vivin (2018) Pengaruh Strategi Bisnis Prospector terhadap Independens Auditor. Bachelor thesis, Universitas Pelita Harapan.

[img]
Preview
Text (Title)
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (179kB) | Preview
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (371kB) | Preview
[img]
Preview
Text (ToC)
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (643kB) | Preview
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (517kB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (662kB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (792kB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (379kB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (481kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh business strategy prospector terhadap independensi auditor. Strategi bisnis prospector diukur dengan menggunakan pengukuran Chen, Eshleman, dan Soileau (2017) yaitu ratio of research and development to sales, ratio of employee to sales, change in total revenue, turnover karyawan, marketing to sales, dan capital intensity. Independensi auditor diukur dengan menggunakan client importance dan going concern accuracy. Data yang digunakan dalam penelitian ini merupakan data sekunder. Sampel yang digunakan dalam penelitian ini dipilih dengan menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria. Sampel pada penelitian ini berjumlah 339 observasi, dimana terdiri dari 113 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Hasil penelitian ini menunjukkan bahwa business strategy prospector tidak berpengaruh terhadap client importance dan going concern accuracy.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Elvira, VivinNIM00000016697UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHerusetya, AntoniusNIDN0303086001antonius.herusetya@uph.edu
Additional Information: SK 12-14 ELV p 2018; 31001000250747
Uncontrolled Keywords: Business strategy prospector; Client importance; Going concern accuracy; Independensi auditor
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Nicholas Sio Pradiva
Date Deposited: 25 Feb 2022 05:15
Last Modified: 25 Feb 2022 05:19
URI: http://repository.uph.edu/id/eprint/46783

Actions (login required)

View Item View Item