ANALISIS PENGARUH OPINION SHOPPING, KEPEMILIKAN MANAJERIAL, LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013)

ADI, ROBIYAN NUR (2015) ANALISIS PENGARUH OPINION SHOPPING, KEPEMILIKAN MANAJERIAL, LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013). Bachelor thesis, AKUNTANSI S1.

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Abstract

This research was aimed to test effect analysis of opinion shopping, managerial ownership, liquidity, solvency and company size toward acceptance of „Going Concern‟ audit opinion on consumption-good sectors of manufacture companies listed on Indonesia stock exchange. Population of the research was consumption-good sectors of manufacture companies in 2011 to 2013. The sample was chosen with purposive sampling method and the research got 14 companies 42 financial statements as its sample. The research used a method named logistic regression analysis. The result showed opinion shopping, liquidity, solvency, and company size did not affect negatively toward „ going concern‟ audit opinion. Research limitation of this research was the consumption-good sectors of manufacture companies and the research period was 3 years, 2011 to 2013. To know much more about auditors‟ inclination in recommending „going concern‟ audit opinion, the researcher expects the other following researches will use different variable and add sample number as well as the research periodic years.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Hadi Pramono S.E.,M.Si,Ak
Uncontrolled Keywords: Opinion shopping, Managerial ownership, liquidity, solvency, company size, and „going concern‟ audit opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Danarto Kh
Date Deposited: 23 Dec 2017 07:09
Last Modified: 23 Dec 2017 07:09
URI: http://repository.ump.ac.id/id/eprint/6403

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