PENGARUH AUDIT TENURE DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN” (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016)
| Main Author: | Mulyasari, Desi Putri |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38454/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38454/2/BAB%20I.pdf http://eprints.umm.ac.id/38454/3/BAB%20II.pdf http://eprints.umm.ac.id/38454/4/BAB%20III.pdf http://eprints.umm.ac.id/38454/5/BAB%20IV.pdf http://eprints.umm.ac.id/38454/6/BAB%20V.pdf http://eprints.umm.ac.id/38454/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38454/ |
Daftar Isi:
- This study aims to analyze the influence of audit tenure and company's financial condition on the provision of going-concern audit opinion by the auditor. The samples were manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2012-2016. Purposive Sampling was used to determine the samples, which amounted to 315 financial statements. Hypothesis testing in this study used Logistic Regression analysis technique. This study showed that both variables of audit tenures (FTENURE and PTENURE) had insignificant effect on going-concern audit opinion, which means there was no relationship between audit tenure and the provision of going-concern audit opinion. Meanwhile, financial condition or variable (FDISTRESS) had a significant effect on the going-concern audit opinion, which means the lower financial condition, the more frequent auditor provided going concern audit opinion.