DETAIL KOLEKSI

Pengaruh Kualitas Audit, Likuiditas, Solvabilitas, Profitabilitas Dan Rencana Manajemen Terhadap Opini Wajar Tanpa Pengecualian Dengan Paragraf Penjelas (going Concern)


Oleh : Jimmy Hartadi Koosgiarto

Info Katalog

Nomor Panggil : 2018_TA_AK_023131293

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Yadi Supriyadi

Subyek : Audit theory

Kata Kunci : going concern opinion, audit quality, solvency, liquidity, profitability, management plan


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023131293_Halaman-judul.pdf 1064.24
2. 2018_TA_AK_023131293_Bab-1.pdf 794.07
3. 2018_TA_AK_023131293_Bab-2.pdf 1404.33
4. 2018_TA_AK_023131293_Bab-3.pdf 898.85
5. 2018_TA_AK_023131293_Bab-4.pdf 860.88
6. 2018_TA_AK_023131293_Bab-5.pdf 668.89
7. 2018_TA_AK_023131293_Daftar-pustaka.pdf 700.17
8. 2018_TA_AK_023131293_Lampiran.pdf 1365.22

P Penelitian ini menguji pengaruh kualitas audit, solvabilitas, likuiditas, profitabilitas dan rencana manajemen terhadap opini wajar tanpa pengecualian dengan paragraf penjelas (going concern) pada Perusahaan Manufaktur di BEI Tahun 2013-2016. Sampel diambil berdasarkan teknik purposive sampling dengan jumlah 17 perusahaan dalam kurun waktu 4 tahun, sehingga ada 68 tahun-perusahaan. Data dianalisis dengan regresi logistik biner. Hasil analisis menunjukkan bahwa kualitas audit tidak berpengaruh positif terhadap opini going concern, likuiditas tidak berpengaruh negatif terhadap opini going concern, solvabilitas tidak berpengaruh positif terhadap opini going concern, profitabilitas berpengaruh negatif terhadap opini going concern, manajemen rencana memiliki dampak negatif terhadap opini going concern.

T This study examines the effect of audit quality, solvency, liquidity, profitability and management plan on unqualified opinion with explanatory language (going concern) on Manufacturing Company in BEI Year 2013-2016. The sample was taken based on purposive sampling technique with the number of 17 companies in a period of 4 years, so there are 68 years-companies. Data were analyzed by binary logistic regression. The result of the analysis shows that audit quality does not have a positive effect on going concern opinion, liquidity has no negative effect to going concern opinion, solvency has no positive effect on going concern opinion, profitability has negative effect on going concern opinion, Management plan has negative effect on going concern opinion.

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