Pengaruh Current Ratio, Return On Equity, Reputasi Auditor, Dan Mekanisme Corporate Governance Terhadap Penerimaan Opini Audit Going Concern Pada Industri Manufaktur Di Bursa Efek Indonesia (BEI) Tahun 2009 - 2012

Dinasari, Eni Fitriana (2014) Pengaruh Current Ratio, Return On Equity, Reputasi Auditor, Dan Mekanisme Corporate Governance Terhadap Penerimaan Opini Audit Going Concern Pada Industri Manufaktur Di Bursa Efek Indonesia (BEI) Tahun 2009 - 2012. S1 thesis, STIE Indonesia Banking School.

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Abstract

This research was aimed to examine the influence of current ratio, return on equity(ROE), auditor reputation and corporate governance mechanisms on the affecting auditor’s decision to give a going concern audit opinion. The population in this research is manufacturing companies listed at Indonesian Stock Exchange for the year of 2009-2012. The sampling was conducted by purposive sampling method, by criteria of the samples are companies had audit opinion statement and corporate governance mechanisms determine on Indonesia Financial Service Authority (OJK) and Indonesia Stock Exchange (IDX) at least for four period. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion.The results indicate that current ratio, ROE, and auditor reputation are significantly affect the acceptance of going concern audit opinion. On the other hand, audit committee and board of commissioner independent does not have significantly affect on the acceptance of going concern audit opinion. Keywords: current ratio, return on equity, auditor reputation, audit committee, board of commissioner independent.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	19 Nov 2020 07:03
Last Modified:	27 Jun 2024 02:07
URI:	http://repository.ibs.ac.id/id/eprint/688

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