Skripsi

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PERUSAHAAN JASA YANG TERDAFTAR DI BEI PERIODE 2008 – 2012

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Penilaian

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Going concern opinion accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion can be used as early warning to the user of financial statements in order to prevent mistakes on decision making. A number of research has been conducted concerning factors that influence to going concern audit opinion. Yet, its result keeps showing inconsistency. This study objective is to reinvestigate factors that influence going concern audit opinion. The factors used on this research are company’s size, company’s growth, audit quality, audit lag, and prior year audit opinion. This research using sample of Banking and real estate companies listed on Indonesia Stock Exchange in 2008-2012. Based on purposive sampling, there are 6 Banking and real estate companies which fulfilled the sample requirements. Hypothesis testing on this research was done by the logistic regression analysis. The hypothesis testing showed that company’s size, company’s growth, and prior year audit opinion have positive relationship to going concern audit opinion. Variables of audit lag have negative relationship to going concern audit opinion. Variables of audit quality have no relationship to going concern audit opinion.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1407001186	T41358	T413582014	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T413582014

Publisher

Palembang : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2014

Collation

xv, 83 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
Audit, Perusahaan Jasa

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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