ANALISIS PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, PREDIKSI KEBANGKRUTAN, DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

LASTRI, UTAMI (2013) ANALISIS PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, PREDIKSI KEBANGKRUTAN, DAN KUALITAS AUDIT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN. Diploma thesis, Universitas Andalas.

Text (Skripsi Fulltext) 1460.pdf - Published Version Restricted to Repository staff only Download (790kB)

Abstract

This research aims to test, provide the empirical evidence, and analysis about: influence (1) Audit Opinion Prior Year, (2) Financial Distress, and (3) Audit Quality towards the Acceptance of A Going Concern Audit Opinion at property and real estate companies listed at Indonesia Stock Exchange. The study use purposive sampling technique to obtain samples with the result that 33 property and real estate companies have been acquired. The data be treated with using logistic regression to test the hypothesis. The research concludes that the Audit Opinion Prior Year and Financial Distress affects significantly towards the Acceptance of A Going Concern Audit Opinion, and Audit Quality does not affects significantly towards the Acceptance of A Going Concern Audit Opinion. Keywords : Going Concern Audit Opinion, Audit Opinion Prior Year, Financial Distress, Audit Quality, and Logistic Regression

Actions (login required)

View Item