Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2017

Faktor Non Keuangan Pada Opini Going Concern

Non Financial Factors in Going Concern Opinion

Undergraduate Theses from JIPPTUMG / 2017-09-09 01:19:01
Oleh : Muhammad Hari Setiawan
Dibuat : 2017-09-09, dengan 4 file

Keyword : tenure, reputasi auditor, ukuran perusahaan, opini audit tahun sebelumnya, audit lag, opini audit going concern

Penelitian ini bertujuan melakukan pengujian pengaruh tenure, reputasi auditor, ukuran perusahaan, opini audit tahun sebelumnya dan audit lag terhadap kecenderungan penerimaan opini audit going concern. Pemilihan sampel dilakukan dengan metode purposive sampling. Dengan menggunakan 372 sampel laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2011 sampai 2016. Metode analisis data menggunakan regresi logistik dengan bantuan program komputer SPSS versi 16.0 for windows. Hasil regresi memperlihatkan bahwa ukuran perusahaan berpengaruh signifikan pada opini audit going concern. Sedangkan tenure, reputasi auditor, opini audit tahun sebelumnya dan audit lag tidak berpengaruh signifikan pada opini audit going concern.

Deskripsi Alternatif :

This study aimed to test the effect of tenure, auditor reputation, size of the client company, audit opinions of prior year and audit lag of the acceptance of going concern opinion. The sample selection used purposive sampling method. By using a sample of 372 financial statements of companies listed in Indonesia Stock Exchange during the period 2011 to 2016. The method of analysis used was logistic regression with the aid of a computer program SPSS version 16.0 for Windows. Regression results show that the size of the client company has a significant on going concern opinion. While a tenure, auditor reputation, audit opinions of prior year and audit lag has no effect on going concern opinion.

Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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