Analisis Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2012-2014

Permana, Sera Yuli and , Drs. Wahyono, MA, Ak (2016) Analisis Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2012-2014. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research was aimed to identify the influence of debt default, prior audit opinion, liquidity ratio, leverage ratio to going concern audit opinion at manufacture company was enlisted in Effect Exchange Indonesia (BEI) start 2012 until 2014. This research population was entire manufacture Company what was enlisted in Effect Exchange Indonesia (BEI) start 2012 until 2014. Sampling method was using purposive sampling method. The data technique analyse was using the logistic regression analyze. Research result shows that determination coefficient value get obtained 0,683 this means that 68,3% going concern audit opinioncan be influencedebt default, prior audit opinion, liquidity ratio, and leverage ratio, the rest equal to 31,7% can be explained the other variable outside in this research. Hyphothesis result shows that debt default and prior audit opinion has significant influence on going concern audit opinion, while liquidity ratio, and leverage ratio hasn’t significant influence on going concern audit opinion.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	debt default, opini audit tahun sebelumnya, rasio likuiditas, rasio leverage, opini audit going concern.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SERA YULI PERMANA
Date Deposited:	09 May 2016 03:32
Last Modified:	09 May 2016 03:32
URI:	http://eprints.ums.ac.id/id/eprint/43606

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