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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA

SAVER, MARIA AQLUSIA LUSYANE (2015) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Going concern audit opinion is an opinion in the form of paragraphs modifications, auditors, expressed doubt whether the company can survive in business. This opinion indicates that the auditor’s assessment of risk clients are not able to stay in business. This research aims to examine the acceptance audit opinions going concern that can be described to observe company size, profitability, solvability, and growth. Samples obtained by using this method purposive sampling data for this study consists of information from consolidated financial manufacturing companies listed in the Indonesia stock exchange during the same four years from 2009 to 2012, and the result is 19 samples companies. This research techniques multiple regression analysis logistics. This research is that the variable size a company is measured use (Ln) of total assets ratio significantly affect negative opinions about the reception audit going concern,which is measured use variable profitability return of total assets significantly affect negative opinion about the reception audit going concern, solvability variable which is in a benchmark use debt to assets ratio significantly affect positive opinions about the reception audit going concern, and the company’s growth which is measured use ratio sales not significantly affect opinions about the reception audit going concern. Keywords : going concern audit opinion, company size, profitability, solvability, and growth

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 10 Mar 2017 10:34
Last Modified: 10 Mar 2017 10:34
URI: http://eprints.perbanas.ac.id/id/eprint/632

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