ANALISIS PENGARUH KUALITAS AUDITOR DAN KUALITAS LAPORAN KEUANGAN TERHADAP OPINI AUDIT (STUDI EMPIRIS PADA PERUSAHAAN YANG TERGABUNG DALAM LQ 45 DI BEI PERIODE 2005 - 2007)

Sri Handayani Sri Handayani

Abstract


Abstract
Auditor as a independent side in general auditor of firm, must give opinion on financial report
that used to be audited based on their professional belief. Opinion that given by auditor can
describes the factual firm financial condition. That opinion have some importance mean to
reserve information for the principle and agency firm as a reliable and objective financial report.
Auditor lead by profesional and independent attitude in their task. This research is aimed to know
enflence auditor’quality, financial report quality toward audit opinion.This analysis used binery
logistic regression, as omnibus tests of model coefficients todoing test the simultaneous influence
and wald to doing test the partial influence, and Negelkerke R Square is detected to know how
much the independent variable explaine the dependent variable. There are 135 sample of LQ 45 in
periode 2005 – 2007. The result of this research are auditor quality and financial report quality
have significant simultaneous influence toward audit opinion. Auditor quality have a significant
influence toward opini audit, but financial report quality is not.
Keywords : Auditor quality, Financial Report Quality, Audit Opinion

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