Determinan Opini Audit Going Concern (Studi Empiris pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)

Byusi, Hafid and , Dr, Fatchan Achyani SE, M.Si (2017) Determinan Opini Audit Going Concern (Studi Empiris pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015). Skripsi thesis, Universitas Muhammdiyah Surakarta.

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Abstract

This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	opinion shopping, corporate growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HAFID BYUSI
Date Deposited:	03 Aug 2017 01:54
Last Modified:	03 Aug 2017 01:54
URI:	http://eprints.ums.ac.id/id/eprint/54203

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