Pengaruh Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, Leverage Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016)

Ardianti, Emi and -, Dr. Syamsudin, M.M. and -, Drs. M. Farid Wajdi, M.M., Ph.D. (2018) Pengaruh Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, Leverage Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016). Thesis thesis, UNIVERSITAS MUHAMMADIYAH SURAKARTA.

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Abstract

This study aims at 1) Analyzing the influence of company size on the acceptance of going-concern audit opinion. 2) Analyzing the influence of the previous year's audit opinion on the acceptance of going-concern audit opinion. 3) Analyzing the influence of leverage on the acceptance of going-concern audit opinion. 4) Analyzing the influence of company growth on the acceptance of going-concern audit opinion. The type of research used in this study is quantitative. The population in this study is the financial statements of Manufacturing companies listed on the Stock Exchange during the period 2012-2016. The sampling technique uses purposive sampling method, so that a sample of 35 manufacturing companies is listed on the Indonesia Stock Exchange in 2012-2016. Based on the results of the study it is known that the size of the company influences the acceptance of going concern opinion. The previous year's audit opinion influenced the acceptance of going concern opinion. The company's growth does not affect the acceptance of going concern opinion. Leverage does not affect the acceptance of going concern opinion. Keywords: Company Size, Previous Year Audit Opinion, Leverage and Opinion Going Concern.

Item Type: Karya ilmiah (Thesis)
Uncontrolled Keywords: Company Size, Previous Year Audit Opinion, Leverage and Opinion Going Concern
Subjects: Q Science > Q Science (General)
Divisions: Fakultas Pasca Sarjana > Magister Manajemen
Depositing User: Unnamed user with username p100160050
Date Deposited: 27 Dec 2018 05:02
Last Modified: 27 Dec 2018 05:02
URI: http://eprints.ums.ac.id/id/eprint/69505

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