ANALISIS FAKTOR – FAKTOR YANG DAPAT MEMPENGARUHI AUDITOR DALAM PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan LQ-45 (Blue Chip) Yang Terdaftar di BEI)

Mokhamad, Yogi P (2011) ANALISIS FAKTOR – FAKTOR YANG DAPAT MEMPENGARUHI AUDITOR DALAM PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan LQ-45 (Blue Chip) Yang Terdaftar di BEI). Other thesis, UPN "Veteran" Yogyakarta.

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Abstract

Auditing is a systematic process for obtaining and objectively evaluate the evidence regarding statements of economic activities and events, with the aim to establish the level of concordance between these statements with the criteria that have been established, as well as the delivery of results to interested users . Data retrieval techniques using purposive sampling. There are 17 samples of listed manufacturing companies in the LQ-45 in the period 2007-2009. Techniques of data analysis using logistic regression, then the data collected was processed using SPSS. This study aimed to explore whether: audit opinion the previous year, sales growth and profit growth, quick ratio, current ratio, return on investment, total debt to equity ratio, return on equity, total asset turnover, and kualitas audit affects the provision of audit opinion going concern. The result is growth in sales and profit growth, return on investment, return on equity, total asset turnover, and kualitas audit that affect the likelihood of auditors in going-concern audit opinion. This study is a replica of Dedi Kristianto, et al. (2008), and supports research of Silvi (2007), Barkah (2007), Sofia Ulyin P. (2009), Dewi Ekawati (2009), Eko Budi Setyarno, et al. (2006), Indria Januarti (2006), Badingatus solikah (2007). Keywords: auditing, audit opinion, audit opinion going-concern, financial ratios, quality audits, kualitas audit, sales growth and profit growth

Item Type: Thesis (Other)
Subjects: 600 Teknologi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Eny Suparny
Date Deposited: 02 Nov 2011 03:59
Last Modified: 25 Apr 2015 06:24
URI: http://repository.upnyk.ac.id/id/eprint/1222

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