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Zulvia Yeni Firnanda. PENGARUH DEBT DEFAULT, KUALITAS AUDIT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA). Banda Aceh : Universitas Syiah Kuala, 2017 |
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AbstrakEffect of debt default, audit quality and
previous year audit opinion toward the going
concern audit opinion at manufacturing
companies listed at indonesia stock exchange
by : zulvia yeni firnanda
student number : 1309200070047
supervisor : 1. dr. islahuddin, m.ec, ak, ca
2. dr. syukriy abdullah, se, m.si, ak
abstract
responsibilities of auditors do not only focus on assessing the fairness of
financial statements and detecting fraud, but also assess the company's ability to
maintain its survival. this is due to the demands of the shareholders to the
auditor to provide early warning about the prospectsof a company as
consideration before deciding on an investment decision. the objective of this
research is to examine and analyze the influence of debt default, audit quality,
and previous year audit opinion toward going concern audit opinion at
manufacturing companies listed at indonesia stock exchange from 2010-2014.
the research type used in this research is vericative
Baca Juga : PENGARUH DISCLOSURE, UKURAN KAP, DEBT DEFAULT, PERTUMBUHAN PERUSAHAAN DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012) (CUT SILVIA SARI, 2015) ,
Baca Juga : PENGARUH OPINION SHOPPING, PREDIKSI KEBANGKRUTAN, DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Ema Karlisa Barus, 2017) , research or hypothesis testing research. the sample consists of 105 manufacturing companies listed in the indonesia stock exchange (idx) and submitted financial reports to bapepam consistently in the period 2010-2014. the data that was used in this research was secondary data and selected by using purposive sampling method. the method of data analysis is using logistic regression analysis to measure going concern audit opinion. results of this study demonstrate that the debt default and previous audit opinion have a positive relationship to going concern audit opinion. on the other side, audit quality do not have any influence towards going concern audit opinion. simultaneous testing concluded that all the independent variables affect the dependent variable at 87,5 percent. keywords: debt default, audit quality, previous year audit opinion, going concern audit Tulisan yang relevan PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011) (Mezia Madina, 2013) ,PENGARUH OPINI AUDIT, AUDIT REPORT LAG, PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2018 (DEAFATUNNIZWA ULFIDA, 2020) , PENGARUH DEBT TO TOTAL ASSET RATIO, OPINI GOING CONCERN, PROPORSI HUTANG, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Rina Azhara, 2013) , |
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PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |