KURNIASIH, NOVI (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
his study provides the investigasition over the acceptance of going concern audit opinion which can be,perfomed by observasing the company's internal condition such as the audit quality, companny's financial condition, audit opinion prios year, company's growth size. Samples are obtained by sampling purposive method and obtained 310 observation data from 2001 - 2005. The logistic regression model testing is conducted of bankeruptcy. The result of this research is that the audit quality and company growth do not influence negatively toward the going concern opinion when the proxy model of bankeruptcy used the Altman Model and Springate Model, Whlie the Zmijeski and the Revised Altman models are rejected. The going concern audit opinion prior year has positive influence toward 'going concern' opinion.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 11 050 |
| Call Number: | SE/32/11/235 |
| NIM/NIDN Creators: | 43207010173 |
| Uncontrolled Keywords: | Tax Audit, Tax Refunds |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 21 Oct 2011 14:46 |
| Last Modified: | 19 Nov 2025 01:32 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/18402 |
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