Firmansyah, Anugrah (2014) PENGARUH KONDISI KEUANGAN, LAMA PERIKATAN, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PERDAGANGAN DAN JASA EMITEN BURSA EFEK INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
The purpose of this study is to know the influance of financial condition, audit tenure, and audit lag toward going concern audit opinion.
This research using qualitative method pre experimental with the associative explanation level. Hypotesis testing on this research used logit regression models which analyzed by software SPSS 19. The sample used in this research were 332 trade and service sector companies listed IDX (Indonesia Stock Exchange).
The hypothesis testing showed that financial company condition significant effect toward going concern audit opinion. Variables of audit tenure and audit lag have no significant effect toward going concern audit opinion.
Tujuan penelitian ini untuk mengetahui pengaruh kondisi keuangan perusahaan, lama perikatan, dan audit lag terhadap opini audit going concern.
Penelitian ini menggunakan metode kuantitatif pre eksperimental dengan tingkat eksplanasi asosiatif. Pengujian hipotesis pada penelitian ini menggunakan regresi model logit yang dianalisis dengan software SPSS 19. Sampel yang dipergunakan dalam penelitian ini adalah 332 perusahaan sektor perdagangan dan jasa emiten BEI (Bursa Efek Indonesia).
Hasil pengujian hipotesis menunjukan kondisi keuangan perusahaan berpengaruh signifikan terhadap opini audit going concern. Hasil pengujian hipotesis juga menunjukan bahwa variabel lama perikatan dan audit lag hasilnya tidak signifikan.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil: S PEA FIR p-2014 |
| Uncontrolled Keywords: | Audit, Opini Going Concern |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mr. Hada Hidayat |
| Date Deposited: | 12 Mar 2015 02:45 |
| Last Modified: | 12 Mar 2015 02:45 |
| URI: | http://repository.upi.edu/id/eprint/12746 |
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