Electronic Theses and Dissertation
Universitas Syiah Kuala
THESES
PENGARUH DEBT DEFAULT, KUALITAS AUDIT, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)
Pengarang
Zulvia Yeni Firnanda - Personal Name;
Dosen Pembimbing
Nomor Pokok Mahasiswa
1309200070047
Fakultas & Prodi
Fakultas / / PDDIKTI :
Penerbit
Banda Aceh : Program Studi Magister Akuntansi., 2016
Bahasa
Indonesia
No Classification
657.45
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EFFECT OF DEBT DEFAULT, AUDIT QUALITY AND
PREVIOUS YEAR AUDIT OPINION TOWARD THE GOING
CONCERN AUDIT OPINION AT MANUFACTURING
COMPANIES LISTED AT INDONESIA STOCK EXCHANGE
By : Zulvia Yeni Firnanda
Student Number : 1309200070047
Supervisor : 1. Dr. Islahuddin, M.Ec, Ak, CA
2. Dr. Syukriy Abdullah, SE, M.Si, Ak
ABSTRACT
Responsibilities of auditors do not only focus on assessing the fairness of
financial statements and detecting fraud, but also assess the company's ability to
maintain its survival. This is due to the demands of the shareholders to the
auditor to provide early warning about the prospectsof a company as
consideration before deciding on an investment decision. The objective of this
research is to examine and analyze the influence of debt default, audit quality,
and previous year audit opinion toward going concern audit opinion at
manufacturing companies listed at Indonesia Stock Exchange from 2010-2014.
The research type used in this research is vericative research or hypothesis
testing research. The sample consists of 105 manufacturing companies listed in
the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam
consistently in the period 2010-2014. The data that was used in this research was
secondary data and selected by using purposive sampling method. The method of
data analysis is using logistic regression analysis to measure going concern audit
opinion. Results of this study demonstrate that the debt default and previous audit
opinion have a positive relationship to going concern audit opinion. On the other
side, audit quality do not have any influence towards going concern audit
opinion. Simultaneous testing concluded that all the independent variables affect
the dependent variable at 87,5 percent.
Keywords: Debt default, audit quality, previous year audit opinion, going concern
audit opinion.
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Tidak Tersedia Deskripsi
PENGARUH RASIO KEUANGAN, UKURAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA, DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 (RISKI FITRI WARDANI, 2024)
PENGARUH DISCLOSURE, UKURAN KAP, DEBT DEFAULT, PERTUMBUHAN PERUSAHAAN DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012) (CUT SILVIA SARI, 2015)
PENGARUH OPINION SHOPPING, PREDIKSI KEBANGKRUTAN, DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Ema Karlisa Barus, 2017)
PENGARUH KONDISI KEUANGAN PERUSAHAAN, RASIO AKTIVITAS, DAN RASIO SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Cut Nora Usrina, 2025)
PENGARUH FINANCIAL , DISTRESS, KUALITAS AUDIT. DAN JENIS KEPEMILIKAN TERHADAP PENERIMAAN OPLNI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Dina Febrina, 2024)