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dc.contributor.advisorDaulay, Murni
dc.contributor.advisorTorong, Zainul Bahri
dc.contributor.authorSiregar, Nancy Mayriski
dc.date.accessioned2017-07-17T04:47:24Z
dc.date.available2017-07-17T04:47:24Z
dc.date.issued2016
dc.identifier.otherFranz
dc.identifier.urihttp://repository.usu.ac.id/handle/123456789/66539
dc.description147017090id
dc.description.abstractThe objective of the research was to find out and to analyze some factors which influence the acceptance of going concern audit opinion in property and real estate companies listed in the Indonesian Stock Exchange and whether firm size could moderate the factors which influenced the acceptance of going concern audit opinion. The research used causal method with secondary data. The population was 50 property and real estate companies listed in the Indonesian Stock Exchange in the period of 2010-2015. The samples were taken by using census technique in which the whole population was used as the samples. The data were anayzed by using logistic regression analysis and residual test for moderating variable.The result of the research showed that, simultaneously, the variables of financial condition, firm growth, institutional ownership, KAP size, and auditor switching had positive and significant influence on going concern audit opinion. Partially, the variables of firm growth and auditor switching had positive and significant influence on going concern audit opinion. Financial condition and institutional ownership had negative but significant influence on going concern audit opinion, while the variable of KAP size had positive but insignificant influence on going concern audit opinion. The result of residual test showed that the variables of firm size was incapable of moderating the correlation of financial condition, firm size, institutional ownership, KAP size, and auditor switching with going concern audit opinion.id
dc.description.abstractTujuan penelitian ini adalah untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi diterimanya opini audit going concern pada perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia serta untuk mengetahui dan menganalisis apakah ukuran perusahaan dapat memoderasi faktor-faktor yang dapat mempengaruhi diterimanya opini audit going concern. Penelitian ini merupakan penelitian kausal dengan menggunakan data sekunder. Populasi dalam penelitian berjumlah 50 perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2010-2015. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah teknik sensus, dimana seluruh populasi yang berjumlah 50 perusahaan dijadikan data dalam penelitian ini. Teknik analisis data dalam penelitian ini menggunakan analisis regresi logistik dan uji residual untuk variabel moderating. Hasil penelitian secara simultan menunjukkan bahwa variabel kondisi keuangan, pertumbuhan perusahaan, kepemilikan institusional, ukuran KAP dan pergantian auditor berpengaruh signifikan terhadap opini audit going concern. Secara parsial variabel pertumbuhan perusahaan dan pergantian auditor berpengaruh positif signifikan terhadap opini audit going concern. Kondisi keuangan dan kepemilikan institusional berpengaruh negatif signifikan terhadap opini audit going concern. Sedangkan variabel ukuran KAP berpengaruh positif tidak signifikan terhadap opini audit going concern. Hasil uji residual menunjukkan variabel ukuran perusahaan tidak mampu memoderasi hubungan kondisi keuangan, pertumbuhan perusahaan, kepemilikan institusional, ukuran KAP dan pergantian auditor dengan opini audit going concern.id
dc.language.isoidid
dc.subjectGoing Concern Audit Opinionid
dc.subjectFinancial Conditionid
dc.subjectFirm Growthid
dc.subjectInstitutional Ownershipid
dc.subjectKAP Sizeid
dc.subjectAuditor Switchingid
dc.subjectFirm Sizeid
dc.titleAnalisis Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Property Dan Real Estate Dengan Ukuran Perusahaan Sebagai Variabel Moderating Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2015id
dc.typeMaster Thesesid


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