Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Leverage, Pertumbuhan Perusahaan, dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016)

, Kamelia and , Drs. Muhammad Abdul Aris, M.Si (2018) Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Leverage, Pertumbuhan Perusahaan, dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to determine empirically the influence of auditor reputation, bankrupty prediction, leverage, company growth, and company size to the acceptance of going concern audit opinion in the manufacturing companies which are listed in Indonesia Stock Exchange. This research has been done by using secondary data in the form of financial statement of the company data from 2012-2016. Sample selection using purposive sampling that basic on criteria and obtained 21 manufacturing companies as a sample. Analysis on this research using SPSS 20 program. Data analysis method using logistic regression. The result shows that bankrupty prediction and leverage affect on the acceptance of going concern audit opinion. Meanwhile auditor reputation, company growth and company size do not afect the acceptance of going concern audit opinion. Keywords:going concern audit opinion, auditor reputation, bankrupty prediction, leverage, company growth, company size

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	opini audit going concern, reputasi auditor, prediksi kebangkrutan, leverage, pertumbuhan perusahaan, ukuran perusahaan
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	KAMELIA
Date Deposited:	10 Dec 2018 03:23
Last Modified:	14 Dec 2018 01:56
URI:	http://eprints.ums.ac.id/id/eprint/69415

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