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Analisis pengaruh faktor perusahaan, kualitas audit dan mekanisme good corporate governance terhadap penerimaan opini audit going concern. (Studi empiris pada perusahaan manufaktur di BEI periode 2014-2016)


Oleh : Adikmar Norariana

Info Katalog

Nomor Panggil : 2018_TA_AK_023154506

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Deliza Henny

Subyek : Auditing;Factor of the company and acceptance of audit opinion

Kata Kunci : Going concern audit opinion, audit, manufacturing company.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023154506_Halaman-judul.pdf 751.04
2. 2018_TA_AK_023154506_Bab-1.pdf 519.78
3. 2018_TA_AK_023154506_Bab-2.pdf 764.92
4. 2018_TA_AK_023154506_Bab-3.pdf 510.84
5. 2018_TA_AK_023154506_Bab-4.pdf 726.92
6. 2018_TA_AK_023154506_Bab-5.pdf 322.77
7. 2018_TA_AK_023154506_Daftar-pustaka.pdf 298.17
8. 2018_TA_AK_023154506_Lampiran.pdf 563.23

P Penelitian ini membahas pengaruh Penerimaan Opini Audit Going Concern terhadap Faktor Perusahaan, Kualitas Audit dan Mekanisme Good Corporate Governance. Penerimaan Opini Audit Going Concern dipisahkan menjadi tujuh variabel independen, yaitu ukuran perusahaan, opini audit tahun sebelumnya, kualitas audit, komite audit, dewan direksi, kepemilikan manajerial dan kepemilikan institusional. Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) pada periode 2014-2016. Sampel penelitian sebanyak 45 yang diambil dengan metode purposive sampling.Hasil pengujian analisis regresi linier berganda menunjukkan bahwa ukuran perusahaan, opini audit tahun sebelumnya, kualitas audit, komite audit, dewan direksi dan kepemiikan manajerial berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan kepemilikan institusional berpengaruh negatif terhadap penerimaan opini audit going concern.

T The purpose of these thesis Acceptance of Going Concern Audit Opinions on Company Factors, Audit Quality and Good Corporate Governance Mechanisms.Acceptance of the Going Concern Audit Opinion was split in seven independent variables, namely company size, previous year audit opinion, audit quality, audit committee, board of directors, managerial ownership and institutional ownership. The populace in this investigation is an assembling organization posting on the Indonesia Stock Trade (BEI) in the period 2014-2016. Test of 45 tests brought with purposive inspecting strategy. The results of multiple regression testing show that the size of the company, the previous year's audit report, audit quality, audit committee, board of directors and financial ownership have a positive effect on the acceptance of the going concern audit opinion. While institutional ownership negatively affects the acceptance of going concern audit opinion.

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