YUDHANTO, Anggoro Adi and SITI , Mutmainah (2013) FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI DIKELUARKANNYA OPINI GOING CONCERN. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
![[img]](/style/images/fileicons/application_pdf.png)
| PDF - Published Version 570Kb |
Abstract
This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinion shopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect on the provision by the auditors going concern opinion. (2) audit tenure positively effect on the provision by the auditors going concern opinion. (3) disclosure positively effect on the provision by the auditors going concern opinion. (4) opinion shopping positively effect on the provision by the auditors going concern opinion. Sample of this research used 75 manufacturing companies sample listed on Indonesian Stock Exchange (IDX) between 2008 to 2010. Samples was obtained by purposive sampling. Data were analyzed by logistic regression analysis. The results showed that audit tenure, disclosure and opinion shopping affect the provision by the auditor's going concern opinion. Whereas auditor reputation has no effect on the provision by the auditors going concern opinion
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Going concern opinion, auditor reputation, audit tenure, disclosure, opinion shopping |
| Uncontrolled Keywords: | Going concern opinion, auditor reputation, audit tenure, disclosure, opinion shopping |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| ID Code: | 40076 |
| Deposited By: | INVALID USER |
| Deposited On: | 09 Sep 2013 14:47 |
| Last Modified: | 15 Apr 2014 09:23 |
Repository Staff Only: item control page
