Pengaruh kondisi keuangan perusahaan , opinion shoping dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016)

Giartasari, Bherty Meirgy Intan (2018) Pengaruh kondisi keuangan perusahaan , opinion shoping dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016). Other thesis, Wijaya Kusuma University.

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Abstract

ABSTRACT This research is aimed to analyze and obtain the empirical evidence about the influence of financial condition, opinion shopping, and previous year audit opinion toward going concern audit opinion acceptance. The object of this research is 70 manufacturers listed in Indonesia Stock Exchange (IDX) during 2015 – 2016 which are taken through purposive sampling method. Audited financial and audit opinion reports are taken as the data source. Later, the data gotten will be analyzed using Logistic Regression assisted by SPSS 17.0 program. The result of this research proves that company financial condition and previous year audit opinion significantly influence to going concern audit opinion acceptance. The only factor does not give any influence to is opinion shopping Keywords : Going concern Audit Opinion, Company Financial Condition, Opinion Shopping, Previous Year Audit Opinion.

Item Type: Thesis (Other)
Uncontrolled Keywords: Keywords : Going concern Audit Opinion, Company Financial Condition, Opinion Shopping, Previous Year Audit Opinion.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 22 Mar 2018 02:59
Last Modified: 22 Mar 2018 02:59
URI: http://erepository.uwks.ac.id/id/eprint/413

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