Arumnawati, Winda Dwi (2012) Pengaruh Reputasi Auditor, Tenure, Disclosure, Ukuran Perusahaan, Debt Default, Dan Leverage Terhadap Opini Going Concern. Other thesis, STIE Bank BPD Jateng.
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A.06.12 WINDA D.A_1A071086 PENGARUH REPUTASI AUDITOR, TENURE, DISCLOSURE, UKURAN PERUSAHAAN, DEBT DEFAULT, DAN LEVERAGE TERHADAP OPINI GOING CONCERN.pdf Download (2MB) |
Abstract
Going Concern Opinion represents the opinion released by an auditor to ascertains what a company can maintain the continuity of its life. An auditor consider the publication of going concern opinion if he finds the reason to the doubt of taking place an company of pursuant to examination. This research aims to examine the influence of the auditor’s reputation, tenure, disclosure, size, and leverage on going concern opinion. This research sample was 29 manufacturing companies which an listed in Indonesian Stock Exchange during 2005-2009 and selected by purposive sampling method. The analysis method used in this research is logistic regression analysis. From the test result showed that the auditor’s reputation, tenure,disclosure and debt default significantly influence going concern opinion. Meanwhile, size and leverage do not significantly influence the 2 going concern opinion. The nagelkerke R this research is 77,5%.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Going concern opinion, auditor’s reputation, tenure, disclosure, size, debt default, and leverage. |
| 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: | 19 Feb 2024 05:51 |
| Last Modified: | 19 Feb 2024 05:51 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1594 |
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