EINSTEN, DESVINO (2018) PENGARUH KUALITAS AUDITOR DAN RASIO KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER + ABSTRAK.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB I)
BAB I.pdf Available under License Creative Commons Attribution Non-commercial. Download (0B) |
|
Text (BAB II)
BAB II.pdf Available under License Creative Commons Attribution Non-commercial. Download (0B) |
|
Text (BAB III)
BAB III.pdf Available under License Creative Commons Attribution Non-commercial. Download (0B) |
|
Text (BAB IV)
BAB IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (0B) |
|
Text (BAB V)
BAB V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (117kB) |
|
Text (DAFTAR REFERENSI)
DAFTAR REFERENSI.pdf Available under License Creative Commons Attribution Non-commercial. Download (421kB) |
|
Text (LAMPIRAN)
LAMPIRAN.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (480kB) |
Abstract
Abstrak Penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas auditor dan rasio keuanga terhadap audit going concern yang dibuat oleh auditor. Analisis ini menggunakan variable independen yaitu kualitas auditor, likuiditas, profitabilitas dan solvabilitas. Variable dependennya adalah audit going concern. Sampel penelitian ini adalah diambil dari laporan keuangan tahunan yang ada di BEI dari perusahaan manufaktur pada sektor industri barang konsumsi sebanyak 15 perusahaan selama 4 tahun dari tahun 2013-2016. Metode statistik yang digunakan untuk mengolah sampel data adalah regresi logistik. Hasil penelitian ini menunjukan kualitas auditor berpengaruh positif terhadap penerimaan opini audit dengan going concern (GCAR). Rasio Likuiditas berpengaruh negatif terhadap penerimaan opini audit dengan going concern (GCAR) Rasio Profitabilitas berpengaruh negatif terhadap penerimaan opini audit dengan going concern (GCAR). Rasio Solvabilitas berpengaruh positif terhadap penerimaan opini audit dengan going concern (GCAR). Kata kunci : kualitas auditor, rasio keuangan dan going concern// Abstract This study aims to test empirically the influence of auditor quality and financial ratio of going concern audit made by the auditor. This analysis uses independent variables of auditor quality, profitability liquidity and solvency. Dependent variable is going concern audit. The sample of this study is taken from the annual financial statements of BEI from manufacturing companies in the consumer goods industry sector of 15 companies for 4 years from 2013-2016. The statistical method used to process the sample data is logistic regression. The results of this study showed the quality of auditors positively influence the acceptance of audit opinion with going concern (GCAR). Liquidity Ratio has a negative effect on the acceptance of audit opinion with going concern (GCAR) Profitability Ratio has a negative effect on acceptance of audit opinion with going concern (GCAR) .The Solvency Ratio has positive effect on acceptance of audit opinion with going concern (GCAR). Key words: auditor quality, financial ratio and going concern
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | kualitas auditor, rasio keuangan dan going concern | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 15 Dec 2022 04:44 | ||||||||
| Last Modified: | 15 Dec 2022 04:44 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9071 |
Actions (login required)
 |
View Item |
