CD Skripsi
Pengaruh Ukuran Kap, Pertumbuhan Perusahaan, Audit Tenure, Dan Disclosure, Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Yang Terdaftar Di Sektor Manufaktur Bursa Efek Indonesia Periode 2013-2016)
In this study, we examined the influence between KAP Size, Company Growth, Audit Tenure, Disclosure on receiving a going concern audit opinion. Population taken are all compaies listed on the stock exchange Indonesia period 2013-2016 The selected sample is a manufacturing company listed on the stock exchange Indonesian period 2013-2016. Method used in this research is purposive sampling, purposive sampling is a technique to determine the sample of research with some specific consideration that aims for data obtained later can be more representative. The type of data used is documentary data is research in the from of reports. The data source of this research is secondary data obtained from other or indirect from main source.Hypothesis testing is done by using logistic regression test. From the results, indicate that Company Growth with level significance (p) 0.000, Disclosure with level significance (p) 0.000,, is affect on receiving of going concern audit opinion. While the others (KAP Size with level significance (p) 0.431 and Audit Tenure with level significance (p) 0.180) are not affect on receiving of going concern audit opinion of a company.
Keywords : KAP size, Company Growth, audit tenure, disclosure, going concern, manufacture
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