PENGARUH UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN PROFITABILITAS TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN

Marchio, Wing (2016) PENGARUH UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN PROFITABILITAS TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to test empirically the effect size of the company, audit quality, and profitability of the going concern audit opinion. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013-2015. The sample is determined by purposive sampling technique. Samples obtained are as many as 30 companies. Hypothesis testing using logistic regression analysis method with SPSS version 20. The results show that the first hypothesis (H1) which states that the size of company the negative effect on going concern audit opinion, rejected. The second hypothesis (H2) which states that audit quality the positive effect on going concern audit opinion, be rejected. The third hypothesis (H3) which states profitability negatively affect the going concern audit opinion, acceptable. Keywords: company size, quality audit, profitability, and going concern audit opinion

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: company size ; quality audit ; profitability ; going concern audit opinion
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 23 May 2022 06:56
Last Modified: 23 May 2022 06:56
URI: http://eprints.ukmc.ac.id/id/eprint/7872

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