PENGARUH LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, KUALITAS AUDITOR, KOMISARIS INDEPENDEN
TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE
2007-2009
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Institusion
Universitas Stikubank
Author
Septikasari, Fera
Subject
HF5601 Accounting
Datestamp
2012-06-15 21:04:11
Abstract :
The goals of this research is to show the correlation between leverage, size, previous audit opinion, quality audit and commisaris independent with the chance of receiving going concern opinion. Sample were gathered from 25 manufacturing companies listed in Indonesia Stock Exchange between 2007 to 2009. Sampling method that used in this research is purposive sampling method. Analysis model that used is logistic regression. The result of this research indicates that leverage and audit opinion significant correlation to the receiving of going concern opinion .Size , auditor quality, Commisaris Independent not significant correlation to the receiving of going concern opinion.
The goals of this research is to show the correlation between leverage, size, previous audit opinion, quality audit and commisaris independent with the chance of receiving going concern opinion. Sample were gathered from 25 manufacturing companies listed in Indonesia Stock Exchange between 2007 to 2009. Sampling method that used in this research is purposive sampling method. Analysis model that used is logistic regression. The result of this research indicates that leverage and audit opinion significant correlation to the receiving of going concern opinion .Size , auditor quality, Commisaris Independent not significant correlation to the receiving of going concern opinion.
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