PENERIMAAN OPINI AUDIT GOING CONCERN DITINJAU DARI PREDIKSI FINANCIAL DISTRESS, PROFITABILITY RATIO, DAN AUDITOR SWITCHING

PAMUNGKAS, KIRANA ALUN (2013) PENERIMAAN OPINI AUDIT GOING CONCERN DITINJAU DARI PREDIKSI FINANCIAL DISTRESS, PROFITABILITY RATIO, DAN AUDITOR SWITCHING. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study provides the investigation over the acceptance of going concern audit opinion which can be performed by observing the company’s financial distress prediction, profitability ratio, and auditor switching. The population in this research are property, real estate, and building construction companies listed at Indonesia Stock Exchange from 2007-2010, totaled 47 companies. Samples in this study were 23 companies selected using purposive sampling, with 4-year period, and the result obtained 92 observations. The logistic regression used to analyze data. The results indicate that financial distress prediction affects negatively toward the acceptance of going-concern audit opinion. Meanwhile, profitability ratio and auditor switching does not significantly influence the going-concern audit opinion. Tujuan dari penelitian ini adalah untuk menguji pengaruh prediksi financial distress, profitability ratio, dan auditor switching terhadap penerimaan opini audit going concern pada perusahaan sektor property, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia.Populasi dalam penelitian ini adalah perusahaan sektor property, real estate, dan building construction yang terdaftar di Bursa Efek Indonesia untuk periode 2007-2010 yaitu sebanyak 47 perusahaan. Jumlah sampel dalam penelitian ini adalah 23 perusahaan yang dipilih menggunakan metode purposive sampling. Dengan periode penelitian 4 tahun maka jumlah keseluruhan data yang diobservasi sebesar 92 data observasi. Penelitian ini menggunakan metode regresi logistik untuk menganalisis data. Hasil penelitian ini mengindikasikan bahwa prediksi financial distress berpengaruh signifikan terhadap penerimaan opini audit going concern. Sedangkan, profitability ratio dan auditor switching tidak berpengaruh signifikan terhadap penerimaan opini audit going concern.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HA Statistics
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Vignasari Kokasih
    Date Deposited: 25 May 2014 00:20
    Last Modified: 25 May 2014 00:20
    URI: https://eprints.uns.ac.id/id/eprint/16276

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