Analisis Faktor Keungan Dan Non Keungan Terhadap Opini Going Concern

Fambudi, Iswan Nurul (2012) Analisis Faktor Keungan Dan Non Keungan Terhadap Opini Going Concern. Other thesis, STIE Bank BPD Jateng.

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Opinion audits on financial statement constitutes an nformation be of important that utilized by investors to ensure what will do investment goes to firm or not. One of opinion which issued by auditor is opinion going concern. Going concern are viability an effort body. Opinion audits going concern constituting opinion that issued by auditor to ensure if firm gets to keep its viability. One of judgment which needs to be noticed by auditor in give audit opinion going concern are predict what auditee will experience bankruptcy or not. Evoked problem while there are many opinion fault happening (failures's audit) one that made by auditor concerns opinion going concern . To the effect of observational it is subject to be know financial factor influence (liquidity, profitability) and non finance (tenure, auditor reputation, size, disclosure) for opinion to audit going-concern. Population in observational it is exhaustive manufacturing business which be registered at Indonesian Stock Exchange (BEI). Samples taking tech be purposive is side with years observing period 2004 2009 and be gotten 30 sample firm are next to be done pooling so total total sample 180 firms. analisis's method that is utilized is Logistics Regression by use of program spss 17. This observational result points out that liquidity ariable, profitability, tenure, auditor reputation, size and isclosure having for for opinion to audit going-concern .

Item Type: Thesis (Other)
Uncontrolled Keywords: Opini audit going concern, likuiditas, profitabilitas, tenure,reputasi auditor, size, disclosure, regresi logistik.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 19 Feb 2024 05:16
Last Modified: 19 Feb 2024 05:16

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