Wibowo, Danang Heri and , Dr. Fatchan Achyani., SE., M.Si (2018) Pengaruh Audit Tenure, Opini Audit Tahun Sebelumnya, Kondisi Keuangan Perusahaan, Kualitas Audit, dan Ukuran Perusahaan Terhadap Penerimaan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
A going concern opinion is an opinion issued by an independent auditor, in which the auditor believes that there is great doubt about the ability of the entity to maintain its viability with in a period of not more than one year after the audited financial statements. This study aims to analyze and provide empirical evidence of audit tenure influence, previous year audit opinion, company financial condition, audit quality, and company size to acceptance of going concern opinion on manufacturing companies listed on Indonesia Stock Exchange. The population used in this study are all manufacturing companies in Indonesia Stock Exchange in 2012 until 2015. The sample in this research use purposive sampling method with total sample of 96 companies listed in Indonesian Stock Exchange in 2012-2015. Hypothesis testing in this study using logistic regression analysis. The test results show that audit of tenure, previous audit opinion and audit quality significantly influenced acceptance of going concern audit opinion. On the other hand, the variable of company's financial condition and firm size did not significantly influence the acceptance of going concern audit opinion.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Audit Tenure, Opinion of Previous Year, Company Financial Condition, Audit Quality, Company Size, and Going Concern Opinion. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DANANG HERI WIBOWO |
| Date Deposited: | 08 Aug 2018 07:43 |
| Last Modified: | 08 Aug 2018 07:43 |
| URI: | http://eprints.ums.ac.id/id/eprint/65546 |
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