NAULIDA, HANA KHOIRUNNISA (2015) PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This research was aimed at finding out empirical evidences regarding the factors influencing the issuance of going concern audit opinion. The dependent variable in this research was going concern audit opinion while the independent variables were the audit quality, the company’s financial condition, the audit opinion of the previous year, the growth of the company and the company scale. The samples of this research were the property companies listed in Indonesia Stock Exchange in 2010-2013. The samples were taken by using purposive sampling technique, and it was obtained 19 companies out of 76 observed samples. The data in this research were analyzed by using logistic regression by means of 16th version SPSS program for Windows. The result of this research showed that the audit quality, the comapany’s financial condition, the audit opinion of the previous year, the company growth, and the company scale influence the tendency of going concern audit opinion issuance.
Item Type: | Thesis (Bachelor) |
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Additional Information: | Pembimbing: Edi Joko Setyadi, SE.,M.Si,Ak. |
Uncontrolled Keywords: | Audit Opinion Going Concern , Audit Quality, Company Financial Condition, Audit Opinion of The Previous Year, Company Growth, Company Scale |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Nur Hardiansyah |
Date Deposited: | 13 Dec 2017 01:10 |
Last Modified: | 13 Dec 2017 01:10 |
URI: | http://repository.ump.ac.id/id/eprint/6121 |
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