Pengaruh Kualitas Audit, Audit Tenure, Opini Audit Sebelumnya Dan Pertumbuhan Perusahaan Terhadap Audit Going Concern (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2011-2014)

, Mahdi and , Drs.Wahyono, Ak,MA (2017) Pengaruh Kualitas Audit, Audit Tenure, Opini Audit Sebelumnya Dan Pertumbuhan Perusahaan Terhadap Audit Going Concern (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2011-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the factors that affect the going concern audit covering audit quality, audit tenure, the previous audit opinion and the company's growth. This research was conducted through secondary data searches and using 68 samples from the list of manufacturing companies in Indonesia Stock Exchange during the period 2011, 2012, 2013, 2014. Logistic regression analysis was used as techniques in this study to test the hypothesis. From the processed data can be concluded that only the variable quality of the audit and audit opinion the previous year affecting the going-concern audit and variables that do not affect the going concern audit opinion is audit tenure and the company's growth.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: going concern audit, audit quality, audit tenure, previous opinion of going concern, growth of thecompany
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MAHDI
Date Deposited: 19 Apr 2017 10:27
Last Modified: 21 Apr 2017 06:28
URI: http://eprints.ums.ac.id/id/eprint/51660

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