PENGARUH UKURAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PEMBERIAN OPINI AUDIT (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
| Main Author: | Wulansari, Ratna |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14996/ |
Daftar Isi:
- The purpose of this study was to investigate the effect of firm size, financial condition and the previous year’s audit opinion on the provision of an audit opinion. The selection of the sample was determined by using purposive sampling and obtained as many 38 companies manufacturing 2009-2011 listed in Indonesia Stock Exchange. The research firm size is proxied by natural logarithm of total asset company, the company’s financial condition is proxied by the Altman Model and the previous year’s audit opinion is proxied by a dummy variable, the analysis used logistic regression. The results of this study are firm size doesn’t effect the provision of audit opinion while the company’s financial condition and the previous year’s audit opinion effect the provision of audit opinion.