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
• Notes: 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
• Keywords: HF5601 Accounting; HJ Public Finance

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.