Pengaruh Faktor Non Keuangan Terhadap Penerimaan Opini Audit Going Concern

Andiyani, Titik (2012) Pengaruh Faktor Non Keuangan Terhadap Penerimaan Opini Audit Going Concern. Other thesis, STIE Bank BPD Jateng.

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A.06.12 Titik Andriyani_1A081175 PENGARUH FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN.pdf
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Abstract

Audit opinion on financial statements is an important information which used by investors to determine their decission of investment. One opinion issued by the auditor is going-concern audit opinion. Going concern audit opinion is an opinion issued by the auditor to determine whether the company can maintain its survival. The purpose of this research is to determine the effect of KAP's reputation, tenure, disclosure, company size and going-concern audit opinion on the acception of going concern’s audit opinion. The population on this study are public manufacturing companies in Indonesia Stock Exchange (BEI). The sampling technique was purposive sampling with observation-year period 2007-2010 and acquired 12 companies pooling of samples was then performed for a total sample of 48 companies. The analytical method used is Logistic Regression using SPSS 16. These result of this research is that disclosure and the prior audit opinion variabels are significantly affect the probability of going concern audit opinion. On the other hand, KAP’s reputation, tenure, and firm size does affect on acceptable going concern audit opinion. The goodness of fit of this research is 73,5%.

Item Type: Thesis (Other)
Uncontrolled Keywords: Opini audit going concern, repurasi kap, tenure, disclosure, ukuran perusahaan, opini audit tahun sebelumnya.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 20 Feb 2024 03:15
Last Modified: 20 Feb 2024 03:15
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1590

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