Faktor - Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012
| Main Author: | Sihdarma, Shandy Surya |
|---|---|
| Format: | Karya Ilmiah NonPeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.ums.ac.id/30327/1/HALAMAN_DEPAN.pdf http://eprints.ums.ac.id/30327/2/BAB_I.pdf http://eprints.ums.ac.id/30327/7/BAB_II.pdf http://eprints.ums.ac.id/30327/9/BAB_III.pdf http://eprints.ums.ac.id/30327/10/BAB_IV.pdf http://eprints.ums.ac.id/30327/11/BAB_V.pdf http://eprints.ums.ac.id/30327/12/DAFTAR_PUSTAKA.pdf http://eprints.ums.ac.id/30327/13/LAMPIRAN.pdf http://eprints.ums.ac.id/30327/15/NASKAH_PUBLIKASI.pdf http://eprints.ums.ac.id/30327/ |
Daftar Isi:
- 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.