SITOMPUL, RANI (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tanggung jawab auditor dalam mengidentifikasi kemampuan perusahaan untuk mempertahankan usahanya secara jangka panjang (going concern) masih menjadi fenomena yang jarang terungkap karena adanya keterlibatan manipulasi akuntansi. Penelitian ini memiliki tujuan untuk menganalisis dan membuktikan pengaruh faktor kualitas audit, pertumbuhan perusahaan, audit lag, dan opini audit tahun sebelumnya terhadap opini audit going concern di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011 -2015. Sampel ditentukan dengan teknik purposive sampling, maka didapatkan 155 jumlah sampel sebagai amatan. Data diamati dengan metode regresi logistik. Hasil membuktikan bahwa opini audit tahun sebelumnya berpengaruh positif terhadap opini audit going concern sedangkan kualitas audit, audit lag dan pertumbuhan perusahaan berpengaruh negatif terhadap opini audit going concern.Auditor’s responsibility when identifying the ability of company to maintain their business for long term oeriod (going concern) still be a phenomena that rarely revealed cause by accounting manipulation involvement. This research has a purpose to analyze and verify about the effect of audit quality, firm growth, audit lag, into audit opinion going concern which listed in Indonesia Stock Exchange period 2011-2015. The sample determined by utilizing purposive sampling technique, therefore as many as 155 of observation sample was obtained. The data observed by logistic regression analysis method. The result show that audit quality, firm growth, and audit lag did not has effecton the acceptance of audit opinion going concern. However Previous Audit Opinion has positive effect into audit opinion going concern.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK.17 252 |
| NIM/NIDN Creators: | 43214120473 |
| Uncontrolled Keywords: | opini audit going concern, kualitas audit, pertumbuhan perusahaan, audit lag, dan opini audit tahun |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 13 Mar 2017 15:13 |
| Last Modified: | 16 Mar 2024 07:47 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33299 |
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