Sihdarma, Shandy Surya and , Dra. Nursiam, Ak, M.H (2014) Faktor - Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and debtto- equity ratio of the tendency of going-concern audit opinion. In this study the type of data used is quantitative data with a population of 145 companies listed in Indonesia Stock Exchange in 2008-2012. The analytical method used is logistic regression analysis with sample totaling 20 companies were selected based on purposive sampling method for 5 periods. Based on the analysis it can be concluded that the quality of the audit significant negative effect on the going-concern audit opinion, the financial condition of the company has no significant effect on the going-concern audit opinion, the growth of the company has no significant effect on the going-concern audit opinion, the previous year's audit opinion has no effect significantly to the going-concern audit opinion, the size of the company does not have a significant effect on the going-concern audit opinion, and debt-to-equity ratio does not significantly influence the going-concern audit opinion.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | quality audits, financial condition, the growth of the company, previous year's audit opinion, company size, debt-to-equity ratio, going concern audit opinion. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Ari Fatmawati |
| Date Deposited: | 07 Oct 2014 07:55 |
| Last Modified: | 18 Oct 2021 02:51 |
| URI: | http://eprints.ums.ac.id/id/eprint/30327 |
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