| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | DEWI, RITA PURNAMA | |
| dc.date.accessioned | 2019-10-09T06:29:26Z | |
| dc.date.available | 2019-10-09T06:29:26Z | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/29531 | |
| dc.description | This study aims to analyze the influence of audit tenure, audit delay, prior
opinion, corporate growth and profitability toward acceptance of going concern
audit opinion. The object in this study was manufacturing companies listed in
Indonesia Stock Exchange in 2015-2017. The method used in selecting the sample
is purposive sampling. Therefore, the sample obtained consists of 34 companies
as well as 102 data for being observed for three years period of research.
The statistical analysis technique which is applied is logistic regression.
The results suggest that the variable audit tenure, prior opinion and profitability
has no effect on the acceptance of going concern audit opinion. Instead, the
variable audit delay and corporate growth have an effect on the acceptance of
going concern audit opinion. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, audit delay,
prior opinion, pertumbuhan perusahaan dan profitabilitas terhadap penerimaan
opini audit going concern. Obyek dalam penelitian ini adalah perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015-2017.
Berdasarkan metode purposive sampling, sampel yang digunakan berjumlah 34
perusahaan selama tiga tahun periode penelitian, sehingga diperoleh 102 data
penelitian.
Teknik analisis statistik yang digunakan adalah analisis regresi logistik. Hasil
penelitian dan analisis menunjukkan variabel audit tenure, prior opinion dan
profitabilitas tidak bepengaruh terhadap penerimaan opini audit going concern.
Sedangkan variabel audit delay dan pertumbuhan perusahaan berpengaruh
terhadap penerimaan opini audit going concern. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | AUDIT TENURE | en_US |
| dc.subject | AUDIT DELAY | en_US |
| dc.subject | PRIOR OPINION | en_US |
| dc.subject | CORPORATE GROWTH | en_US |
| dc.subject | PROFITABILITY | en_US |
| dc.subject | GOING CONCERN | en_US |
| dc.subject | AUDIT TENURE | en_US |
| dc.subject | AUDIT DELAY | en_US |
| dc.subject | PRIOR OPINION | en_US |
| dc.subject | PERTUMBUHAN PERUSAHAAN | en_US |
| dc.subject | PROFITABILITAS | en_US |
| dc.subject | PROFITABILITAS | en_US |
| dc.title | PENGARUH AUDIT TENURE, AUDIT DELAY, PRIOR OPINION, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) | en_US |
| dc.type | Thesis
SKR
FEB
255 | en_US |
