Determinan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur dan Non Manufaktur yang Terdaftar di BEI Periode 2014-2016)

Krisnawati, Iis and , Fauzan, S.E, M.Si, Akt (2018) Determinan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur dan Non Manufaktur yang Terdaftar di BEI Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Going concern audit opinion is an audit opinion issued by the auditor to evaluate whether there are doubts of his life. Going concern issues are complex so that need factors that used as a benchmark in determining the company’s going concern status. This study anime to examine the effect of the audit tenure, the size of the company, profitability, leverage and previous year’s audit opinion against going concern audit opinion. The object of this research is manufacturing and non manufacturing companies listed in Indonesia Stock Exchange. Methods of sampling using purposive sampling techniques where appropriate criteria set acquired 63 companies. The data in this study were collected through non-participant observation method by downloading data from BEI. The analysis technique used is logistic regression analysis. Testing hypothesis in this study using logistis regression analysis techniques. Hypothesis testing results showed that the variables of the audit tenure, company size and leverage does not affect the going concern audit opinion, while variables the profitability and previous year’s audit opinion significantly influence the going concern audit opinion.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: audit tenure, size of the company, profitability, leverage, previous year’s audit opinion, going concern audit opinion
Subjects: H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: IIS KRISNAWATI
Date Deposited: 07 Feb 2018 06:37
Last Modified: 07 Feb 2018 06:37
URI: http://eprints.ums.ac.id/id/eprint/59529

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