Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2012
Pembimbing 1 : Haryanto
Subyek : Auditing
Kata Kunci : admission going concern audit opinion, liquidity, profitability, leverage, firm size, reputation KAP
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2012_TA_AK_023080480_7.pdf |
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| 2. | 2012_TA_AK_023080480_6.pdf |
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| 3. | 2012_TA_AK_023080480_5.pdf |
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| 4. | 2012_TA_AK_023080480_4.pdf |
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| 5. | 2012_TA_AK_023080480_3.pdf |
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| 6. | 2012_TA_AK_023080480_2.pdf |
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| 7. | 2012_TA_AK_023080480_1.pdf |
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T ujuan penelitian ini adaalah untuk menganalisis apakah likuiditas, profitabilitas, leverage, ukuran perusahaan, reputasi KAP, dan opini audit tahun sebelumnya mempengaruhu auditor dalam pemberian opini audit going concern. Penelitian ini menggunakan sampel 14 perusahaan dari industry infrastuktur, telekomunikasi dan transportasi yang terdaftar di Bursa Efek Indonesia selama tahun 2007-2010 sehingga ada 56 objek pengamatan dalam penelitian. Sampel diseleksi dengan menggunakan metode sample random sampling. Sementara itu, analisis regresi logistic digunakan sebagai metode analisis. Dalam penelitian ini, variabel independen yang digunakan adalah likuiditas, profitabilitas, leverage, ukuran perusahaan, reputasi KAP, dan opini audit tahun sebelumnya yang diperkirakan memiliki pengaruh terhadap variabel independen yaitu pemberian opini audit going concern. Hasil penelitian ini menunjukan bahwa likuiditas, profitabilitas, leverage, ukuran perusahaan, dan reputasi KAP, secara terpisah, tidak mempunyai pengaruh yang signifikan terhadap pemberian opini audit going concern oleh auditor. Sedangkan variabel opini audit tahun sebelumnya mempunyai pengaruh yang signifikan terhadap pemberian opini audit going concern oleh auditor. Secara simultan likuiditas, profitabilitas, leverage, ukuran perusahaan, reputasi KAP, dan opini audit tahun sebelumnya berpengaruh terhadap penerimaan opini audit going concern oleh auditor.
T he purpose of this study to analyze whether adaalah liquidity, profitability, leverage, firm size, reputation KAP and opinions mempengaruhu auditor audit the previous year in the delivery of going concern audit opinion. This study used a sample of 14 companies industry infrastructure, telecommunications and transportation listed on the Indonesia Stock Exchange during the year 2007-2010, therefore there are 56 research objects for observation. Samples were selected using random sampling methods sample. Meanwhile, logistic regression analysis was used as a method of analysis. In this study, the independent variables used are liquidity, profitability, leverage, firm size, KAP reputation, and previous year's audit opinion is expected to have an influence on the provision of independent variables going concern audit opinion. These results indicate that liquidity, profitability, leverage, firm size, and reputation KAP, separately, had no significant effect on the provision of going concern audit opinion by the auditors. While variable prior year audit opinions have significant impact on the provision of going concern audit opinion by the auditors. Simultaneously liquidity, profitability, leverage, firm size, reputation KAP, and the prior year audit opinion affect the revenue going concern audit opinion by the auditors.
