Analisis Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Periode 2014-2016)

Prasetya, Rizki Arif and , Dr. Suyatmin W.A, SE., M.Si (2019) Analisis Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of audit tenure, profitability, leverage and audit opinion on going concern audit opinion. This type of research is quantitative research. This research data was obtained from www.idx.co.id. The research sample consisted of 75 manufacturing companies listed in the company's annual report during 2014-2016. The sampling method in this study uses a purposive sampling method. Data analysis method used in this study is logistic regression analysis. The results showed that audit tenure and profitability (ROA) did not affect the audit gong concern opinion and profitability affected the going concern audit opinion.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	going concern, audit tenure, profitability, leverage.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RIZKI ARIF PRASETYA
Date Deposited:	28 Oct 2019 06:08
Last Modified:	28 Oct 2019 06:08
URI:	http://eprints.ums.ac.id/id/eprint/78127

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