Ayuningtyas, Rizky (2018) ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN. Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
Going ongoing audit opinion is important for the users of the expenditure financial statements, one of the functions of this going concern audit opinion is to predict the condition of a company that needs further attention. With faster going concern disclosure, companies and investors will be able to find out the problems in the company and decide what steps will be taken to save the company from bankruptcy, especially in Mining industries that are currently experiencing price reduction. The purpose of this research is to analyze the influence of financial condition (financial distress), company size, company growth, audit quality, audit lag and audit opinion of previous year to going concern audit opinion. The population of this study is all financial data of mining companies listed on the BEI in the period 2011-2015. Sampling method used in this research is purposive sampling method. The sample used in this study are 32 mining companies listed on the IDX in the period 2011-2015. The data used is secondary data from BEI. The analysis technique used is logistic regression. Based on the results of research, financial condition (financial distress), corporate growth and audit opinion in the previous year have an effect on going concern audit opinion. Company size, auditor quality and lag audit have no effect on going concern audit opinion. Good regression models are used to predict going concern audit opinion. Adjusted R Square value is 0,533, this means that variation of going concern audit opinion can be explained by independent variable equal to 53,3%. Keywords: financialdistress, company size, company growth, audit quality, lag audit, previous year audit opinion on going concern audit opinion
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan 1 UNISSULA |
| Date Deposited: | 05 Oct 2018 04:02 |
| Last Modified: | 05 Oct 2018 04:02 |
| URI: | http://repository.unissula.ac.id/id/eprint/11089 |
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