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PENGARUH AUDIT TENURE, OPINION SHOPPING, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH AUDIT TENURE, OPINION SHOPPING, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017
 
Creator Ariska, Elva Yuli
Maslichah, Maslichah
Afifudin, Afifudin
 
Description ABSTRACTThis research aims to analyze the Effect of Audit Tenure, Opinion Shopping, Leverage and Growth of the Company on Disclosure of Going Concern Audit Opinion. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2015 - 2017. The sampling technique in this study used Purposive Sampling and produced as many as 50 companies into the research sample. The analytical method used is Logistic Regression with SPSS 22 For Windows Software. Based on the results of the analysis, the following conclusions are obtained: Test the independent variables simultaneously using the omnibus test shown in table 4.8 proving that the independent variables in the study are audit tenure, opinion shoping, leverage and company growth simultaneously influence the acceptance of opinion audit going concern. The partial test results show that audit tenure, opinion shopping and leverage have an effect on the audit going concern while the company's growth has no effect on audit going concern. This research is expected to be a consideration for future researchers to conduct similar research and for investors as a consideration in decision making related to economic benefits in the future also in maintaining, continuing and developing business planning.Keywords: Audit tenure, opinion shopping, leverage, company growth, Audit going concern.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-08-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/4630
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4630/4204
 
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