ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
| Main Author: | LATIF, NUR AHMAD |
|---|---|
| Format: | Lainnya NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Unisnu
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.unisnu.ac.id/151/1/RANU%20SKRIPSI%20revisian%202.pdf http://eprints.unisnu.ac.id/151/ http://unisnu.ac.id |
Daftar Isi:
- This research is a study that tested the effect of Audit Quality, Audit Opinions of Prior Year, debt default, the Company’s Growth of the acceptance of Going Concern in the manufacturing companies listed at Indonesia Stock Exchange. According to agency theory, the separation of ownership with coorporate control will lead to agency conflicts. For defusing the conflict is required an independent third party as mediator in the relationship between principal and agent. Auditors are those who are considered able to bridge the interests of the principals (shareholders) with the agent (manager) in managing the company finances. In this study, researchers used purposive sampling and sample size to obtain a sample of 65 manufacturing companies listed on the Stock Exchange in the year 2007-2011. The method of analysis used was logistic regression. The results of this study indicate audit quality and Growth Company do not affect the going concern opinion reception while the previous year's audit opinion and Debt Default effect on the acceptance of going-concern opinion. This study’s limitation is the study sampling period is only 5 years old so not ideal for seeing a trend of the influence of financial condition. Variables studied using 4 independent variables ie Quality Audit, the audit opinion the previous year, Debt Default, Company Growth and the dependent variable is a going concern opinion, this study only used data Manufacturing company. Therefore advisable to consider for using other main variable and banking company as research source in the future studies to discover the difference. Keywords: Going Concern, Quality Audit, Audit Opinions Prior Year, Debt Default, Company Growth.