Poppy Indriani, Poppy (2022) Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2014). Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2014).
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Jurnal Skripsi A. Qodar Ramadhan.doc Download (269kB) |
Abstract
This research is a study that tested the effect of Debt default, Audit quality, Opinion shopping, Financial condition, Audit lag, Audit opinion of prior year of the acceptance of Going Concern in the manufacturing companies listed at Indonesia Stock Excange. In this study, researchers used purposive sampling and sample size to obtain a sample of 15 manufacturing companies listed on the Indonesia Stock Exchange in the year 2014. The method of analysis used was logistic regression. The results of this study indicate Debt default, Audit quality, Opinion shopping, Financial condition, Audit lag and Audit opinion of prior year do not effect the going concern opinion. This study limitation is the study sampling period in only 1 years old so do not ideal for seeing a trend of the influence of debt default other models like another Altman Model Revisi. Therefore advisable to consider for using other main variable and banking company as reserch in the future studies to discover the difference.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 19 Jun 2022 12:37 |
| Last Modified: | 19 Jun 2022 12:37 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/12590 |
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