SUARA, I PUTU YOGI (2011) PENGARUH KUALITAS AUDIT, LIKUIDITAS, DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENGUNGKAPAN ASUMSI GOING CONCERN (STUDI EMPIRIS PADA BANK YANG TERDAFTAR DI BEI). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of audit quality, liquidity and financial condition of companies on the disclosure of going concern assumption. The method used in this study is comparative clause method. Audit quality measured by variable dammy, liquidity is measured by banking ratio, and financial condition as measured by the zmijeski model. The study used 26 samples of banks listed on the Stock Exchange from 2009-2010 using purposive sampling method. The period 2009-2010 showed there were 48 banks are not going concern disclosure of assumptions and there are 4 banks disclosure of going concern assumption. Logistic regression was used to test the hypothesis. And the results of the analysis is the audit quality doesn't has significant effect, the liquidity does effected and the financial condition doesn't has significant effect on disclosure of going concern assumption
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 11 055 |
| Call Number: | SE/32/11/260 |
| NIM/NIDN Creators: | 43209120028 |
| Uncontrolled Keywords: | Kualitas Audit, Likuiditas, Kondisi Keuangan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 21 Oct 2011 14:35 |
| Last Modified: | 18 Nov 2025 07:45 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/18407 |
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