Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

Karuniawati, Annisya and , Drs. Muhammad Abdul Aris, M. Si) (2021) Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

BACA FULLTEXT
[img] PDF (Naskah Publikasi)
np.pdf
Restricted to Repository staff only
Download (465kB)
[img] PDF (Halaman Depan)
HALAMAN DEPAN.pdf
Download (670kB)
[img] PDF (Bab I)
BAB I.pdf
Download (187kB)
[img] PDF (Bab II)
BAB II.pdf
Restricted to Repository staff only
Download (132kB)
[img] PDF (Bab III)
BAB III.pdf
Restricted to Repository staff only
Download (295kB)
[img] PDF (Bab IV)
BAB IV.pdf
Restricted to Repository staff only
Download (330kB)
[img] PDF (Bab V)
BAB V.pdf
Restricted to Repository staff only
Download (91kB)
[img] PDF (Daftar Pustaka)
DAFTAR PUSTAKA.pdf
Download (219kB)
[img] PDF (Lampiran)
LAMPIRAN.pdf
Restricted to Repository staff only
Download (162kB)
[img] PDF (Pernyataan Publikasi)
PERNYATAAN PUBLIKASI.pdf
Restricted to Repository staff only
Download (401kB)

Abstract

This study aims to find emprical the determinants of accpetance going concern audit’s opinion on companies listed on the Indonesia Stock Exchane. The determinants of acceptance going concern audit opinion include prior year audit opinion, KAP size, company growth, audit tenure and company size. The sampel was selected by purposive sampling method based on certain criteria. A total of 13 mining companies were selected as samples listed on the IDX during the period 2015-2019. Data analysis was perfomend using logistic reggresion analysis. The result of this study indicates that KAP size and audit tenure are determinants of acceptance gong concern audit opinion. While the prior year audit opinion, company growth and company size are not determinants of acceptance going concern audit’s opinon.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Going concern audit opinion, prior year audit opinion, KAP size, company growth, audit tenure and company size.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ANNISYA KARUNIAWATI
Date Deposited: 21 Oct 2021 03:14
Last Modified: 21 Oct 2021 03:15
URI: http://eprints.ums.ac.id/id/eprint/94879

Actions (login required)

View Item View Item
UMS ETD-db is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.