Pengaruh kualitas audit , audit tenure, ukuran perusahaan, profitabilitas dan likuiditas terhadap opini audit going concern pada perusahaan property dan real estate (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017)

Srirahayu, Egot Anis (2019) Pengaruh kualitas audit , audit tenure, ukuran perusahaan, profitabilitas dan likuiditas terhadap opini audit going concern pada perusahaan property dan real estate (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Kualitas Audit pada Opini Audit Going Concern, (2) Pengaruh Audite Tenure pada Opini Audit Going Concern, (3) Pengaruh Ukuran Perusahaan pada Opini Audit Going Concern, (4) Pengaruh Profitabilitas pada Opini Audit Going Concern, (5) Pengaruh Likuiditas pada Opini Audit Going Concern pada perusahaan Property and Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Sampel berjumlah 33 Perusahaan dari 48 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017, sehingga data penelitian yang dianalisis berjumlah 132. Teknik analisis data yang digunakan adalah statistik deskriptif dan regresi berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa (1) Kualitas audit tidak berpengaruh pada opini audit going concern (2) Audit tenure tidak berpengaruh pada opini audit going concern (3) Ukuran perusahaan berpengaruh signifikan terhadap opini audit going concern (4) Profitabilitas tidak berpengaruh pada opini audit going concern (5) Likuiditas berpengaruh signifikan terhadap opini audit going concern. Kata Kunci : Kualitas audit, Audite Tenure, Ukuran Perusahaan, Profitabilitas, Likuiditas, Opini Going Concern ABSTRACT The purepose of this research was to determine: (1) the effect of auditee quality on auditee opinion going concern, (2) the effect of audite tenure on auditee opinion going concern, (3) the effect of company size on auditee opinion going concern, (4) the effect of profitability on auditee opinion going concern, (5) the effect of liquidity on auditee opinion going concern on audite opinion going concern in property and real estate in Indonesian Stock Exchange on 2014-2017. Sampling technique that listed in Indonesia Stock Exchange sampling. The numbers of samples used in this study was 33 companies from total 48 retail trade companies that listed in Indonesian Stock Exchange on 2014-2017, total data used in this study was 132. The data were analized by using descriptive statistic and multiple regression. The result showed that: (1) Audit quality does not audit opinion affect the going concern (2) Audit tenure does not audit opinion affect the going concern (3) Company size has a significant effect on opinion audit going concern (4) Profitability does not audit opinion affect the going concern (5) Liquidity has a significant effect on opinion audit going concern. Keyword : Auditee Quality, Audit Tenure, Company Size, Profitability, Liquidity, Opinion Going Concern

Item Type: Thesis (Other)
Uncontrolled Keywords: Kualitas audit, Audite Tenure, Ukuran Perusahaan, Profitabilitas, Likuiditas, Opini Going Concern
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Egot Anis Srirahayu
Date Deposited: 09 Apr 2019 09:17
Last Modified: 09 Apr 2019 09:17
URI: http://erepository.uwks.ac.id/id/eprint/3470

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