ANALISIS PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHU 2014-2017
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.unsri.ac.id/15518/</relation><title>ANALISIS PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHU 2014-2017</title><creator>SARI, PUTRI RUSMANA</creator><creator>Wahyudi, Teriarto</creator><creator>Tjandrakirana DP, Rina</creator><subject>HJ9701-9940 Public accounting. Auditing</subject><description>The purpose of this study is to empirically examine the effect of auditor quality, liquidity and profitability on Going Concern Audit Opinion (GCAO). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The research sample amounted to 13 companies selected by purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and data analysis using Logistic Regression analysis. 
The results of the study prove that auditor quality has a positive and significant effect on the going concern opinion, profitability has a negative and significant effect on the going concern opinion, while the liquidity has a negative and not significant effect on the going concern opinion.

Keywords: Going Concern Audit Opinion, Auditor Quality, Liquidity, and Profitability</description><date>2019-07-15</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/15518/49/RAMA_62201_01031381419132_0004106302_0011036502_01_front_ref.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/15518/2/RAMA_62201_01031381419132_0004106302_0011036502_02.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/15518/3/RAMA_62201_01031381419132_0004106302_0011036502_03.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/15518/4/RAMA_62201_01031381419132_0004106302_0011036502_04.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/15518/5/RAMA_62201_01031381419132_0004106302_0011036502_05.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/15518/6/RAMA_62201_01031381419132_0004106302_0011036502_06_ref.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/15518/37/RAMA_62201_01031381419132.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/15518/38/RAMA_62201_01031381419132_TURNITIN.pdf</identifier><identifier> SARI, PUTRI RUSMANA and Wahyudi, Teriarto and Tjandrakirana DP, Rina (2019) ANALISIS PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHU 2014-2017. Undergraduate thesis, Sriwijaya University. </identifier><recordID>15518</recordID></dc>
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| language |
ind |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
SARI, PUTRI RUSMANA Wahyudi, Teriarto Tjandrakirana DP, Rina |
| title |
ANALISIS PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHU 2014-2017 |
| publishDate |
2019 |
| isbn |
0103138141913 |
| topic |
HJ9701-9940 Public accounting. Auditing |
| url |
http://repository.unsri.ac.id/15518/49/RAMA_62201_01031381419132_0004106302_0011036502_01_front_ref.pdf http://repository.unsri.ac.id/15518/2/RAMA_62201_01031381419132_0004106302_0011036502_02.pdf http://repository.unsri.ac.id/15518/3/RAMA_62201_01031381419132_0004106302_0011036502_03.pdf http://repository.unsri.ac.id/15518/4/RAMA_62201_01031381419132_0004106302_0011036502_04.pdf http://repository.unsri.ac.id/15518/5/RAMA_62201_01031381419132_0004106302_0011036502_05.pdf http://repository.unsri.ac.id/15518/6/RAMA_62201_01031381419132_0004106302_0011036502_06_ref.pdf http://repository.unsri.ac.id/15518/37/RAMA_62201_01031381419132.pdf http://repository.unsri.ac.id/15518/38/RAMA_62201_01031381419132_TURNITIN.pdf http://repository.unsri.ac.id/15518/ |
| contents |
The purpose of this study is to empirically examine the effect of auditor quality, liquidity and profitability on Going Concern Audit Opinion (GCAO). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The research sample amounted to 13 companies selected by purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and data analysis using Logistic Regression analysis.
The results of the study prove that auditor quality has a positive and significant effect on the going concern opinion, profitability has a negative and significant effect on the going concern opinion, while the liquidity has a negative and not significant effect on the going concern opinion.
Keywords: Going Concern Audit Opinion, Auditor Quality, Liquidity, and Profitability |
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Universitas Sriwijaya |
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OGAN ILIR |
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SUMATERA SELATAN |
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