Faktor - Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2014

Prakoso, Deni Setiyo and , Fauzan, SE, M.Si (2016) Faktor - Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2014. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the influence of quality audit, previous year’s opinion of going concern, debt default, disclosure, auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion. Hypothesis (1) quality audit effect on the provision by the auditor's going concern opinion, (2) company growth affects the provision of client going concern opinion by the auditor, (3) audit opinion previous year’s effect on the provision by the auditor's going concern opinion, (4) size of company effect on the provision by the auditor's going concern opinion, (5) Opinion shopping influence on acceptance going-concern audit opinion. Population of this research uses 60 manufacturing companies sample listed on Indonesian Stock Exchange (IDX) between 2012 to 2014. Samples obtained by purposive sampling. Data were analyzed with logistic regression analysis. The results showed that audit opinion previous year affects the provision by the auditor's going concern opinion. Whereas quality audit, company audit, size of company, and opinion shopping have no effect on the provision by the auditor's going concern opinion.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	quality audit, company growth , audit opinion previous year’s, opinion shopping, size of company, audit opinion going concern.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DENI SETIYO PRAKOSO
Date Deposited:	03 May 2016 03:49
Last Modified:	03 May 2016 03:49
URI:	http://eprints.ums.ac.id/id/eprint/43284

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