PENGARUH DISCLOSURE LEVEL, LIKUIDITAS PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI tahun 2014-2016)

KUSUMANINGTYAS, DYAH (2018) PENGARUH DISCLOSURE LEVEL, LIKUIDITAS PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research enhances and examine about the effect of disclosure level, liquidity dan financial distress towards audit going concern opinion. The sample of the research is obtainable by using the purposive sampling method focusing on manufacturing industries that has been listed on the Indonesia Stock Exchange, 2014 – 2016. Samples were obtained as many as 21 companies by the number of observation is 63 samples. Data analysis techniques. Based on analysis results it is revealed that audit disclosure level, negative effect towards the going concern audit opinion. While the liquidity and financial distress has significant towards the going concern audit opinion. Keywords: Disclosure level, Liquidity dan Financial Distress Going Concern Audit Opinion. Penelitian ini bertujuan untuk menguji pengaruh disclosure level, likuiditas dan financial distress terhadap penerimaan opini audit going concern. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling dengan memfokuskan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2016. Sampel yang diperoleh sebanyak 21 perusahaan dengan jumlah pengamatan adalah 63 sampel. Teknik analisis data yang digunakan pada penelitian ini adalah analisis regresi logistik. Berdasarkan hasil analisis dapat diketahui bahwa variabel audit disclosure level negatif terhadap penerimaan opini audit going concern. Sedangkan likuiditas dan financial distress berpengaruh positif terhadap penerimaan opini audit going concern. Kata kunci : Disclosure, Likuiditas , Financial Distress, Opini Audit Going Concern.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 231
Call Number: SE/32/18/384
NIM: 43213120040
Uncontrolled Keywords: . Kata kunci : Disclosure, Likuiditas , Financial Distress, Opini Audit Going Concern.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Sep 2018 02:29
Last Modified: 28 Sep 2018 02:57
URI: http://repository.mercubuana.ac.id/id/eprint/44732

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