Pengaruh Kualitas Audit, Opinion Shopping, Opini Audit Going Concern Tahun Sebelumnya, Dan Rasio Keungan Perusahaan Terhadap Penerimaan Opini Audit Going Concern

Setyaji, Hardhika Wisnu (2012) Pengaruh Kualitas Audit, Opinion Shopping, Opini Audit Going Concern Tahun Sebelumnya, Dan Rasio Keungan Perusahaan Terhadap Penerimaan Opini Audit Going Concern. Other thesis, STIE Bank BPD Jateng.

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Abstract

The study was conducted to determine the effect of audit quality, opinion shopping, going concern audit opinions a year earlier, the company's financial ratios to revenue going concern audit opinion. This study uses secondary data obtained from financial statements and independent auditors' report, published via the internet through the official website www.idx.co.id Indonesia Stock Exchange as well as data from the Indonesia Capital Market Dictionary (ICMD). This study sample is all firms listed on the Stock Exchange in 2007-2010. Sampling by using purposive sampling and obtained a sample of 35 sampled in the study. Testing the hypothesis by using logistic regression. From the test results indicate that the going concern audit opinion variable previous year significantly affected the revenues going concern audit opinion, while the quality of audit, opinion shopping, and financial ratios in the proxy with the liquidity, profitability, solvency, activity, leverage, sales growth , and the market value does not significantly affect the acceptance of going concern audit opinion. based on the results of the study, the researchers suggest for future studies to consider the research variables that affect the acceptance of going concern audit opinion, add to and prolong the years of the study sample.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	going-concern audit opinion, opinion shopping, going concern audit opinions a year earlier, the company's financial ratios
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 05:42
Last Modified:	19 Feb 2024 05:42
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1628

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