PENGARUH MODEL PREDIKSI KEBANGKRUTAN, OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN

Ni Kadek Ayu Sonya Intan Yudha, . (2014) PENGARUH MODEL PREDIKSI KEBANGKRUTAN, OPINI AUDIT TAHUN SEBELUMNYA DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The study is performed to examine the effect of Bankruptcy Prediction Models, The Prior Year Audit Opinions and The Reputation of KAP Toward Going Concern Audit opinion in manufacturing companies in Indonesian Stock Exchange over period 2011-2012. The population of this research is 131 manufacturing companies listed on the Indonesian Stock Exchange over period 2011-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 76 companies from 131 companies those are classified in manufacturing companies in Indonesian Stock Exchange. The analysis technique used here is logistic regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. The research result that The Prior Year Audit opinions gives significantly positive effect on Going Concern Audit Opinion. The other variables which are Bankruptcy Prediction Models and The Reputation of KAP are not significant to Going Concern Audit Opinion. However, the independent variables simultaneously Bankruptcy Prediction Models, The Prior Year Audit Opinions and The Reputation of KAP significantly influence Going Concern Audit Opinion.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil : 1010112095] [Penguji II (Pembimbing) : Lidya Primta Surbakti] [Penguji I : Praptiningsih] [Ketua Penguji : Panubut Simorangkir]
Uncontrolled Keywords:	Bankruptcy Prediction Models, The Prior Year Audit Opinions, The Reputation of KAP, Going Concern Audit Opinion
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Muamar Khadafi
Date Deposited:	22 May 2024 02:52
Last Modified:	22 May 2024 02:52
URI:	http://repository.upnvj.ac.id/id/eprint/30072

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