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Pengaruh Komite Audit, Kondisi Keuangan dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012)

Akhmad Nurhadi, Putranto (2014) Pengaruh Komite Audit, Kondisi Keuangan dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research aims to test and provide empirical evidence Effects of the Audit Committee, the Company's Financial Condition and Growth Against Going Concern Audit Opinion (Empirical Study In The Manufacturing Company Listed on the Indonesia Stock Exchange from 2010 to 2012). Type of research is associative. This study used a descriptive statistical analysis aims to describe the degree of influence of the audit committee, financial condition and growth of the company's going-concern audit opinion. Logistic regression analysis was used to test and provide empirical evidence of the influence of the audit committee, financial condition and growth of the company's going-concern audit opinion. Results of logistic regression analyzes provide evidence that the significance level of 0.794 audit committee variables, financial condition variables for 0010, and by 0533 the company's growth variables. Thus a significant effect on the financial condition of the issuance of going concern audit opinion, while the audit committee and the company's growth has no effect on the issuance of going-concern audit opinion. Keywords : Going Concern Audit Opinion , the Audit Committee , Financial Condition , Growth Company.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 06 Jan 2015 04:46
Last Modified: 06 Jan 2015 04:46
URI : http://eprints.umm.ac.id/id/eprint/14405

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