FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BEI
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Institusion

Universitas Katolik Musi Charitas

Author

Theresia, Ines

Subject

H Social Sciences (General) 

Datestamp

2022-05-10 07:36:32 

Abstract :
The purpose of this research is to analy factors that affect auditor?s opinion going concern the examined factors of this research are operation of audit tenure, Auditor reputation, and previous year?s audit opinion as independent variables while auditor?s opinion going concern as dependent variable. The population in this study are manufacturing companies listed in Indonesia stock Exchange (IDX) and sent the report on finance to Bapeam in the period years 2012-2014. The sample of 23 manufacturing companies was obtained. The data that was used in this research was the secondary data and selected by using purposive sampling method. Hypothesis testing that was used the analysis of descriptive analysis and logistic regression. With SPSS ver. 16.0. The results show that all the variables of this study was rejected by a going concern audit opinion. Key words: audit tenure, Auditor reputation, previous year?s audit opinion, auditor?s opinion going concern 

File :
EA-2016-111031-Cover.pdf
EA-2016-111031-Abstract.pdf
EA-2016-111031-Complete.pdf
EA-2016-111031-Summary.pdf
EA-2016-111031-Tabelofcontent.pdf
EA-2016-111031-Chapter1.pdf
EA-2016-111031-Chapter2.pdf
EA-2016-111031-Chapter3.pdf
EA-2016-111031-Chapter4.pdf
EA-2016-111031-Conclusion.pdf
EA-2016-111031-Reference.pdf
EA-2016-111031-Attachment.pdf