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Pengaruh Opini Audit Tahun Sebelumnya, Kualitas Auditor, Kondisi Keuangan Perusahaan, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Dan Pengaruhnya Terhadap Harga Saham Perusahaan
Bibliografi
Author:
Paramitadewi, Hyasshinta Dyah Sweztika L
(Advisor);
PUTRI, JESICA EKA
Topik:
Agency Theory
;
Stock Price
;
Going Concern Audit Opinion
;
Audit Quality
;
Prio Going Concern Audit Opinion
;
Firm’s Financial Distress
;
Firm’s Scale
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2015
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Jesica Eka Putri's Undergraduate Theses.pdf
(761.97KB;
145 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-6466
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
This thesis was purposely aimed to examine the effect of audit quality, prior going concern audit opinion, firm’s financial distress, and firm’s scale on current going concern audit opinion as well as the linkage of current going concern audit opinion to firm’s stock price. A total of 569 manufacturing companies which listed in the Indonesia Stock Exchange (IDX) in the year of 2009 – 2013 are included as samples for analysis in this thesis. Binary logistic regression and independent sample t-test are used to identify the linkage between variables. The results generally indicate that audit quality has no effect on current going concern audit opinion, while prior audit opinion has positive effect on current going concern audit opinion. Firm’s financial distress and scale share same negative effect on current going concern audit opinion. The results also indicate the presence of the effect of current going concern audit opinion on firm’s stock price.
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