ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010)

SARI, Kumala and RAHARDJA, Surya (2012) ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion. Hypothesis (1) Audit tenure negatively affect the acceptance of going-concern audit opinion, (2) Accounting firm reputation positively affect the acceptance of going-concern audit opinion, (3) Disclosure positively affect the acceptance of going-concern audit opinion (4) The size of the company negatively affect the acceptance of goingconcern audit opinion, (5) Liquidity negatively affect the acceptance of goingconcern audit opinion. The research used 13 manufacturing companies listing on Bursa Efek Indonesia (BEI) in 2005-2010 period. Samples were selected using purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that the audit tenure, accounting firm reputation and firm size don’t have effect on acceptance of going-concern audit opinion. Disclosure and liquidity have an effect on the acceptance of going-concern audit opinion.

Item Type:Thesis (Undergraduate)
Additional Information:audit tenure, accounting firm reputation , disclosure, firm size, liquidity and going concern audit opinion.
Uncontrolled Keywords:audit tenure, accounting firm reputation , disclosure, firm size, liquidity and going concern audit opinion.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35027
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Apr 2012 13:33
Last Modified:18 Apr 2012 13:33

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