Mardhatillah, Vera (2019) Pengaruh Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, Reputasi Auditor, Dan Likuiditas Terhadap Penerimaan Opini Audit Going Concern. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh opini audit tahun sebelumnya, pertumbuhan perusahaan, reputasi auditor, dan likuiditas terhadap penerimaan opini audit going concern. Objek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Populasi penelitian ini sebanyak 157 perusahaan termasuk sampel penelitian berjumlah 23 perusahaan yang dipilih dengan metode purposive sampling perusahaan dengan periode pengamatan 5 (lima) tahun. Untuk menjawab hipotesis penelitian, digunakan uji regresi logistik, dengan tingkat signifikansi 95%. Hasil penelitian menunjukkan bahwa variabel opini audit tahun sebelumnya, pertumbuhan perusahaan dan reputasi auditor berpengaruh signifikan terhadap penerimaan opini audit going concern. Untuk likuiditas tidak berpengaruh signifikan terhadap penerimaan opini audit going concern.
English Abstract
This research aims to empirically assess the effect of prior-year audit opinion, business growth, auditor reputation, and liquidity on the attainment of going concern audit opinion. The object of this research is manufacturing companies listed in the Indonesia Stock Exchange during 2014-2017. The population of this study is 157 companies, from which 23 were selected as the samples with the use of purposive sampling method. To answer the research hypothesis, a logistic regression with the significance level of 95% was employed. Using a five-year observation period, this study finds that prior-year audit opinion, business growth, and auditor reputation significantly influence the attainment of going-concern audit opinion and that liquidity does not significantly influence the attainment of going concern audit opinion.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/613/051911307 |
| Uncontrolled Keywords: | opini audit going concern, audit going concern tahun sebelumnya, pertumbuhan perusahaan, reputasi audito dan likuiditas-going concern audit opinion, prior-year audit opinion, business growth, auditor reputation, liquidity |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 04 Sep 2020 15:55 |
| Last Modified: | 19 Oct 2021 07:27 |
| URI: | http://repository.ub.ac.id/id/eprint/177528 |
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