DETAIL KOLEKSI


Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, Likuiditas, Solvabilitas, Profitabilitas,dan Kualitas Auditorterhadap Opini Audit Going Concern (studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2016)


Oleh : Rahmi Fitri Anggara Kasih

Info Katalog

Nomor Panggil : 2018_TA_AK_023164517

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Muhammad Nuryatno

Subyek : Auditing;Indicator variable and measurement scale

Kata Kunci : going concern audit opinion, company growth, company sie, liquidity, solvability, profitability.


File Repositori
No. Nama File Ukuran Status
1. 2018_TA_AK_023164517_Halaman-judul.pdf 705.2 (KB)
2. 2018_TA_AK_023164517_Bab-1.pdf 417.8 (KB)
3. 2018_TA_AK_023164517_Bab-2.pdf 737.98 (KB)
4. 2018_TA_AK_023164517_Bab-3.pdf 462.83 (KB)
5. 2018_TA_AK_023164517_Bab-4.pdf 673.5 (KB)
6. 2018_TA_AK_023164517_Bab-5.pdf 277.03 (KB)
7. 2018_TA_AK_023164517_Daftar-pustaka.pdf 340.19 (KB)
8. 2018_TA_AK_023164517_Lampiran.pdf 2756.87 (KB)

P Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan perusahaan terhadap opini audit going concern, mengetahui pengaruh ukuran perusahaan terhadap opini audit going concern, mengetahui pengaruh likuiditas terhadap opini audit going concern, mengetahui pengaruh solvabilitas terhadap opini audit going concern, mengetahui pengaruh profitabilitas terhadap opini audit going concern, mengetahui pengaruh kualitas audit terhadap opini audit going concern. Jenis penelitian ini adalah kausal komparatif. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Pengambilan sampel penelitian dilakukan dengan metode purposive sampling dan menghasilkan sampel sebanyak 101 perusahaan. Data diuji dengan analisis regresi logistik. Hasil penelitian menunjukan bahwa solvabilitas dan profitabilitas berpengaruh secara signifikan terhadap opini audit going concern. Sedangkan pertumbuhan perusahaan, ukuran perusahaan, likuiditas, dan kualitas audit tidak berpengaruh secara signifikan terhadap opini audit going concern.

T The purpose of this research is to analyze the effect of company growth on going concern audit opinion, the effect of company size on going concern audit opinion, the effect of liquidity on going concern audit opinion, the effect of solvability on going concern audit opinion, profitability, and the effect of quality auditor on going concern audit opinion. The research was causal comparative research. The sample used in this research were manufacturing companies listed in Indonesian Stock Exchange in 2014-2016. Those companies were selected by purposive sample method. There were 101 companies. The data were tested by logistic regression analysis. The results showed that solvability and profitability were significantly influenced the acceptance going concern audit opinion. In contrast, company growth, company size, liquidity, and quality auditor were not have any significant influence to the acceptance going concern adit opinion.

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