Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern(Studi Empiris Pada Perusahaan Manufaktur danPerusahaan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)Periode 2014-2016)

Khusnul Fatimah, Albina and , Fauzan, S.E., Ak.,Msi (2018) Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern(Studi Empiris Pada Perusahaan Manufaktur danPerusahaan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is analyze the effect of profitability, liquidity, leverage, auditor reputation, company size, and previous years audit opinion on the receiving of an unqualified opinion with paragraph going concern. The samples in this study are manufacturing company and non manufacturing company listed in indonesia stock exchange for period 2014 until 2016. 64 samples are obtained by purposive sampling method. This study uses binary logistic regression method to data analyzes. The results show that profitability and auditor reputation have significant and negative influence to unqualified opinion with paragraph going concern.. previous years audit opinion have signifivant and positif influence to unqualified opinion with paragraph going concern. While liquidity, leverage and company size

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: unqualified opinion with paragraph going concern, profitability, liquidity,leverage, auditor reputation, company size, previous years audit opinion
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALBINA KHUSNUL FATIMAH
Date Deposited: 06 Feb 2018 04:35
Last Modified: 06 Feb 2018 04:37
URI: http://eprints.ums.ac.id/id/eprint/59225

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