Faktor - Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012

• Main Authors: Sihdarma, Shandy Surya (Author), , Dra. Nursiam, Ak, M.H (Author)
• Format: Book
• Published: 2014.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online

Summary

This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and debtto- equity ratio of the tendency of going-concern audit opinion. In this study the type of data used is quantitative data with a population of 145 companies listed in Indonesia Stock Exchange in 2008-2012. The analytical method used is logistic regression analysis with sample totaling 20 companies were selected based on purposive sampling method for 5 periods. Based on the analysis it can be concluded that the quality of the audit significant negative effect on the going-concern audit opinion, the financial condition of the company has no significant effect on the going-concern audit opinion, the growth of the company has no significant effect on the going-concern audit opinion, the previous year's audit opinion has no effect significantly to the going-concern audit opinion, the size of the company does not have a significant effect on the going-concern audit opinion, and debt-to-equity ratio does not significantly influence the going-concern audit opinion.

Item Description

https://eprints.ums.ac.id/30327/1/HALAMAN_DEPAN.pdf
https://eprints.ums.ac.id/30327/2/BAB_I.pdf
https://eprints.ums.ac.id/30327/7/BAB_II.pdf
https://eprints.ums.ac.id/30327/9/BAB_III.pdf
https://eprints.ums.ac.id/30327/10/BAB_IV.pdf
https://eprints.ums.ac.id/30327/11/BAB_V.pdf
https://eprints.ums.ac.id/30327/12/DAFTAR_PUSTAKA.pdf
https://eprints.ums.ac.id/30327/13/LAMPIRAN.pdf
https://eprints.ums.ac.id/30327/15/NASKAH_PUBLIKASI.pdf