PENGARUH PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT WAJAR TANPA PENGECUALIAN TENTANG GOING CONCERN PADA PERUSAHAAN JASA SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016
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Institusion
Universitas Katolik Darma Cendika
Author
Tania, Johana
Subject
HG Finance
Datestamp
2020-04-20 07:31:46
Abstract :
This study aims to analyze the effect of corporate growth on unqualified audit opinion about going concern in service companies sub-sector propertyandreal estate listed in BEI period 2014-2016. Data analysis method used in this study is logistic regression analysis by testing the feasibility of the regression model, assess the fit model, calculate the coefficient of determination. The data is processed using SPSS 20 program.The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2016. Sample was determined by the method of purposive sampling. The companies that were sampled, 42 companies with the total of samples taken from the last 3 years (2014-2016), with a total of sample is 126 samples. Based on the total of samples obtained the results for 3 years, companies that obtain unqualified opinions about going concern are as many as 5 companies, while those who obtain unqualified opinions are 121 companies The result of logistic regression testing see parameter estimation value in Variables in The Equation shows the company growth variable which proxied with net sales ratio have significance equal to 0,707 which is bigger than 0,05. The research prove that company?s growth (X1) have no relationship to unqualified opinion about going concern.
This study aims to analyze the effect of corporate growth on unqualified audit opinion about going concern in service companies sub-sector propertyandreal estate listed in BEI period 2014-2016. Data analysis method used in this study is logistic regression analysis by testing the feasibility of the regression model, assess the fit model, calculate the coefficient of determination. The data is processed using SPSS 20 program.The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2016. Sample was determined by the method of purposive sampling. The companies that were sampled, 42 companies with the total of samples taken from the last 3 years (2014-2016), with a total of sample is 126 samples. Based on the total of samples obtained the results for 3 years, companies that obtain unqualified opinions about going concern are as many as 5 companies, while those who obtain unqualified opinions are 121 companies The result of logistic regression testing see parameter estimation value in Variables in The Equation shows the company growth variable which proxied with net sales ratio have significance equal to 0,707 which is bigger than 0,05. The research prove that company?s growth (X1) have no relationship to unqualified opinion about going concern.
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