CD Skripsi

Pengaruh Profitabilitas, Likuiditas, Perputaran Persediaan, Pertumbuhan Perusahaan, Kualitas Audit Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Pada Perusahaan Yang Terindeks Di Kompas 100)

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Going Concern (survival) is an assumption in the preparation of financial statements. Going Concern assumption used in financial reporting as long as no evidence information indicates the opposite. The purpose of this study is to know of the effect profitability, liquidity, inventory turnover, the company's growth, the quality of audit and the previous year's audit opinion toward acceptance of going concern audit opinion.
The population in the study is companies listed in the index Kompas 100 in 2011-2013. This study using purposive sampling method with the established criteria. Based on the criteria, obtained 44 companies are then processed using logistic regression analysis.
The results of this study is profitability, liquidity and inventory turnover influence toward acceptance of going concern audit opinion. While the company's growth, the quality of audit and previous years audit opinion did not influence toward acceptance of going concern audit opinion.
Keywords: Profitability, Liquidity, The Quality of Audit, Previous Years Audit Opinion and Going Concern Audit Opinion.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 115 (0259)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2015

Deskripsi Fisik

xi, 79 hlm.; ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 115 (0259)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

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