Hamdiah, Saibatul (2019) Faktor-Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern.(Studi Empiris : Perusahaan Manufaktur dengan Sub Sektor Barang Konsumsi yang tercatat di Bursa Efek Indonesia Periode 2016-2018). Ringkasan Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Abstract
This research enhances and examine about the effect of financial distress, debt default, the previous audit opinion, firm size, audit quality, and audit client tenure towards audit going concern opinion. The sampel of this research is obtainable by using the purposive sampling method by focusing on manufaktur with sub sector consumer good that has been listed on the Indonesian Stock Exchange, 2016-2018. Samples were obtained as many as 35 companies by the number of observation is 105 sample. Data analysis techniquesin this research is the logistic regression analysis techniques based on the analysis result is revealed that the previous audit opinion negative affect toward the going concern audit opinion, therefore financial distress, debt default, firm size, audit quality, and audit client tenure doesn’t seet affect towards the going concern audit opinion.
Item Type: | Thesis (Ringkasan Skripsi) |
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Additional Information: | Tugas Akhir dapat dibaca di Perpustakaan dengan Call Number HAM f 6576/2019 |
Uncontrolled Keywords: | financial distress, debt default, the previous audit opinion, firm size, audit quality, and audit client tenure. |
Subjects: | AKUNTANSI > Audit |
Divisions: | Program Sarjana > Ringkasan Skripsi Akuntansi |
Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
Date Deposited: | 07 Oct 2024 03:01 |
Last Modified: | 07 Oct 2024 03:01 |
URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/2760 |
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