Pengaruh Kepemilikan Perusahaan, Kualitas Auditor, Debt Default Dan Opinion Shopping Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2014-2016
| Main Author: | Sari, Fela Nomita |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Subjects: | |
| Online Access: |
http://repository.umrah.ac.id/355/1/jurnal.pdf http://repository.umrah.ac.id/355/ |
Daftar Isi:
- This study aims to analyze and provide empirical evidence of the influence of ownership of companies, quality audit, debt default, auditor quality and opinion shopping, of a going concern opinion. Hypothesis proposed (1) ownership of companies effect on going concern audit opinion, (2) auditor quality effect on going concern audit opinion (3) debt default effect on going concern audit opinion (4) opinion shopping effect on going concern audit opinion. This study used 55 manufacturing companies listed on the Stock Exchange 2014-2016. Data was collected by using a purposive sampling method towards manufacturing companies listed in the Indonesia Stock Exchange. The research data were analyzed with logistic regression analysis. The results based on logistic regression analyses, indicated that ownership of companies, auditor quality and opinion shopping has no effect on revenues going concern audit opinion. While that debt default the revenue going concern audit opinion. Keywords :ownership of companies, auditor quality, debt default, opinion shopping , going concern audit opinion.