ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE

MUTHAHIROH, Muthahiroh and CAHYONOWATI, Nur (2013) ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor. Hypothesis (1) Litigation positively affect to the granting of going-concern audit opinion, (2) Audit client tenure negatively affect to the granting of going-concern audit opinion, (3) Auditor reputation positively affect to the granting of going-concern audit opinion, (4) Company size negatively affect to the granting of going-concern audit opinion, (5) Disclosure positively affect to the granting of going-concern audit opinion, (6) Prior year audit opinion positively affect to the granting of going-concern audit opinion, (7) Audit lag positively affect to the granting of going-concern audit opinion. The research used 450 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2006-2011. Samples were selected using purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that the litigation, audit client tenure, auditor reputation, company size, disclosure and audit lag don’t have effect to the granting of going-concern audit opinion. While prior year audit opinion affect to the granting of going-concern audit opinion

Item Type:Thesis (Undergraduate)
Additional Information:litigation, audit client tenure, auditor reputation, company size, disclosure, prior year audit opinion, audit lag and going-concern audit opinion
Uncontrolled Keywords:litigation, audit client tenure, auditor reputation, company size, disclosure, prior year audit opinion, audit lag and going-concern audit opinion
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39029
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Apr 2013 14:59
Last Modified:18 Apr 2013 14:59

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