“ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)”

GERRY, ARIA PRATAMA (2015) “ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)”. Diploma thesis, UPT. Perpustakaan Unand.

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Abstract

This research aims to test, provide empirical evidence and analyzing about: influence of 1. the quality of audit, 2. the size of company and 3. growth of the firm 4. Financial Condition, towards the Acceptance of A Going Concern Audit Opinion at mines companies registered in indonesia stock exchange (IDX). This study using purposive sampling techniques to get a sample of 26 companies that obtained the mines. The data be treated with using logistic regression to test the hypothesis. The results of research suggests that the quality of audits affects significantly towards the Acceptance of A Going Concern Audit Opinion while the size of the firm, the growth of the company, and the financial condition of company did not affects significantly towards the Acceptance of A Going Concern Audit Opinion. Keywords: Keywords: Going Concern Audit Opinion, Audit Quality, Size of Company, Growth of the Firm, Financial Condition, and Logistic Regression.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Ms Ikmal Fitriyani Alfiah
Date Deposited: 27 Jan 2016 08:28
Last Modified: 27 Jan 2016 08:28
URI: http://scholar.unand.ac.id/id/eprint/168

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