PENGARUH KUALITAS AUDIT, LIKUIDITAS, PROFITABILITAS DAN AUDITOR CHANGES TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007

WIDYAWATI, DYAH PUTRI (2009) PENGARUH KUALITAS AUDIT, LIKUIDITAS, PROFITABILITAS DAN AUDITOR CHANGES TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This research aims to test empirically quality influence audits, likuidity, profitability and auditor changes towards audit opinion going concern. Quality audits measured of the size shade, liquidity measured with quick ratio, profitability measured with return on total asset, auditor change measured with change auditor that done by company. This research data is taken from ICMD (Indonesian Capital Market Directory) and annual report company that got from www.idx.co.id. This research sample Companies manufactur and non manufactur registered at Indonesian Stock Exchange (BEI) year 2007. Sample taking technique by using purposive sampling and got sample as much as 80 company during year 2007. Research result shows that logistic regression research show -2 LogL point of fit model to decrase. Hosmer and Lemeshow’s Goodness of Fit Test Statistic research result shows significant. In the end in the logistic regression is inteprestation and parameter estimation than result shows only profitability variable that has influence significant towards audit opinion going concern. Variable quality audits, likuidity and auditor changes not influential towards audit opinion going concern. Based on research result, so researcher implies for study next to sample total increase and research variable. Keyword : Audit quality, Likuidity, Profitability, Quick ratio, Return on total asset, Auditor changes, Going concern audit report.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    L Education > L Education (General)
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Athiyah
    Date Deposited: 12 Jul 2013 00:24
    Last Modified: 12 Jul 2013 00:24
    URI: https://eprints.uns.ac.id/id/eprint/2259

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