PENGARUH UKURAN PERUSAHAAN, LAVERAGE, AUDIT TENURE, OPINION SHOPPING DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERNPADA PERUSAHAAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION 2014-2018

Abdul, Jamil (2002) PENGARUH UKURAN PERUSAHAAN, LAVERAGE, AUDIT TENURE, OPINION SHOPPING DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERNPADA PERUSAHAAN REAL ESTATE, PROPERTY AND BUILDING CONSTRUCTION 2014-2018. Skripsi thesis, Universitas Pancasakti Tegal.

[img] Text
revisi skripsi jamil.pdf

Download (918kB)

Abstract

ABSTRAK Abdul jamil. Pengaruh Penerapan ukuran perusahaan laverage, Opinion Shopping, audit tenure, opini tahun sebelumnya, Terhadap Penerimaan Opini Audit Going Concern pada perusahaan property real estate and buiding contruction yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2018). Skripsi. Tegal: Fakultas Ekonomi dan Bisnis, Universitas Pancasakti Tegal. 2018. Tujuan dari penelitian ini adalah untuk mengetahui ukuran perusahaan laverage, Opinion Shopping, audit tenure, opini tahun sebelumnya, Terhadap Penerimaan Opini Audit Going Concern pada perusahaan property real estate and buiding contruction yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2018 Populasi dalam penelitian ini adalah perusahaan property real estate and buiding contruction yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2018 dan sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh 14 perusahaan sampel. Metode analisis data yang digunakan adalah analisis regresi logistik. Berdasarkan metode analisis regresi logistik, hasil penelitian menyimpulkan bahwa ukuran perusahaan (0,115), audit tenure (0,784) opinion shopping (0,869), dan opini tahun sebelumnya (0,10) tidak berpengaruh terhadap opini audit going concern. Sedangkan laverage (0,024), opini tahun sebelumnya(0,10) berpengaruh terhadap opini audit going concern. Kata kunci: opini audit going concern, ukuran perusahaan, laverage, audit tenure, opinion shopping, opini audit tahunsebelumnya. ABSTRACT Abdul Jamil. Influence of the Implementation of the size of the company leverage, Opinion Shopping, audit tenure, opinion of the previous year, Against the Acceptance of Going Concern Audit Opinions on real estate and building construction companies listed on the Indonesia Stock Exchange Period 2014 - 2018). Essay. Tegal: Faculty of Economics and Business, Pancasakti University, Tegal. 2018. The purpose of this study is to determine the size of the company leverage, Opinion Shopping, audit tenure, opinion of the previous year, towards acceptance of Going Concern Audit Opinions on real estate and building construction companies listed on the Indonesia Stock Exchange Period 2014 - 2018 The population in this study is real estate and building construction companies listed on the Indonesia Stock Exchange for the period of 2014 - 2018 and the sample is determined using a purposive sampling method to obtain 14 sample companies. The data analysis method used is logistic regression analysis. Based on the logistic regression analysis method, the results of the study concluded that company size (0.115), audit tenure (0.784) opinion shopping (0.869), and opinion of the previous year (0.10) had no effect on going concern audit opinion. While leverage (0.024), opinion of the previous year (0.10) affect the going concern audit opinion. Keywords: going concern audit opinion, company size, leverage, audit tenure, opinion shopping, previous year's audit opinion

Item Type: Karya Ilmiah (Skripsi)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Abdul Jamil Tarjono
Date Deposited: 17 Feb 2020 06:18
Last Modified: 17 Feb 2020 06:18
URI: http://repository.upstegal.ac.id/id/eprint/1206

Actions (login required)

View Item View Item