Pengaruh Reputasi Auditor, Tenure, Disclosure, Ukuran Perusahaan, Debt Default, Dan Leverage Terhadap Opini Going Concern
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Arumnawati, Winda Dwi

Subject

H Social Sciences (General) 

Datestamp

2024-02-19 05:51:44 

Abstract :
Going Concern Opinion represents the opinion released by an auditor to ascertains what a company can maintain the continuity of its life. An auditor consider the publication of going concern opinion if he finds the reason to the doubt of taking place an company of pursuant to examination. This research aims to examine the influence of the auditor?s reputation, tenure, disclosure, size, and leverage on going concern opinion. This research sample was 29 manufacturing companies which an listed in Indonesian Stock Exchange during 2005-2009 and selected by purposive sampling method. The analysis method used in this research is logistic regression analysis. From the test result showed that the auditor?s reputation, tenure,disclosure and debt default significantly influence going concern opinion. Meanwhile, size and leverage do not significantly influence the 2 going concern opinion. The nagelkerke R this research is 77,5%. 

File :
A.06.12 WINDA D.A_1A071086 PENGARUH REPUTASI AUDITOR, TENURE, DISCLOSURE, UKURAN PERUSAHAAN, DEBT DEFAULT, DAN LEVERAGE TERHADAP OPINI GOING CONCERN.pdf