Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Financial Distress, Audit Tenure, dan Reputasi Auditor Terhadap Opini Audit Going Concern(Studi Empiris pada Perusahaan Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Khikmah, Nur and , Fatchan Achyani, SE, M.Si., Dr. r. (2018) Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Financial Distress, Audit Tenure, dan Reputasi Auditor Terhadap Opini Audit Going Concern(Studi Empiris pada Perusahaan Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of company size, company growth, financial distress, audit tenure, and auditor reputation to going concern audit opinion of the food and beverage sector companies listed on the Indonesia Stock Exchange. The research sample used is 60 manufacturing companies listed in Indonesia Stock Exchange 2012 to 2016. The sampling method using purposive sampling method. The analysis used in this research is logistic regression analysis which is processed using Statistical Package for Social Science (SPSS) Version 20 program. The result shows that the variable of company size, company growth, financial distress, and auditor reputation influence to going concern audit opinion, while audit tenure variable have no effect on the going concern audit opinion. Keywords: going concern audit opinion , company size, company growth, financial distress, audit tenure, auditor reputation.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Keywords: going concern audit opinion , company size, company growth, financial distress, audit tenure, auditor reputation.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NUR KHIKMAH
Date Deposited: 15 Nov 2018 03:05
Last Modified: 15 Nov 2018 03:05
URI: http://eprints.ums.ac.id/id/eprint/69140

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