Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Triangga, Aditya Wisnu and , Dr.Erma Setiawati, MM. CA. (2019) Analisis Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of audit tenure, company size, profitabilitas, leverage, and previous year’s audit opinion to going concern audit opinion of the food and beverage sector companies listed on the Indonesia Stock Exchange. The research sample used is 52 manufacturing companies listed in Indonesia Stock Exchange 2013 to 2016. The sampling method using purposive sampling method. The analysis used in this research is logistic regression analysis which is processed using Statistical Package for Social Science (SPSS) Version 20 program. The result shows that the variable of audit tenure, company size, profitabilitas, and previous year’s audit opinion have no effect on the going concern audit opinion.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	going concern audit opinion, audit tenure, company size, profitabilitas, leverage, previous year’s audit opinion.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADITYA WISNU TRIANGGA
Date Deposited:	13 May 2019 07:57
Last Modified:	13 May 2019 07:57
URI:	http://eprints.ums.ac.id/id/eprint/72755

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