Pengaruh Faktor Non Keuangan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Perbankan Go Public Di Indonesia Periode 2007-2012)

Hasma, Syafridah (2014) Pengaruh Faktor Non Keuangan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Perbankan Go Public Di Indonesia Periode 2007-2012). S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=20...

Abstract

The primary aim of this study is to investigate the influence of non-financial informations on the probability of receiving going concern opinion. The variables of non-financial information proxied by auditor reputation, prior year audit opinion, audit cleint tenure, and audit lag. Going concern audit opinion is an opinion issued by independent auditors to ascertain whether the company can maintain the existences. This study using sample of commercial banks listed on Indonesia Stocks Exchange (IDX) in 2007 to 2012. There are 22 commercial banks which are selected with purposive sampling method. Hypotesis testing on this study was done bt the logistic regression analysis. The logistic regression analysis is showed that only prior year audit opinion have the positive relationship to going concern opinion significantly. Variables of reputation auditors, audit client tenure, and audit lag have no relationship to receiving going concern audit opinion. Keywords: Going Concern , Auditor Reputation, Prior Year Audit Opinion, Audit Client Tenure, Audit Lag.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 17 Nov 2020 06:47
Last Modified: 17 Nov 2020 06:47
URI: http://repository.ibs.ac.id/id/eprint/794

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