Detail Analisis Pengaruh Prediksi Kebangkrutan, Kualitas Audit, Opini Audit Tahun Sebelumnya, Kepemilikan Manajerial, Kepemilikan Institusional dan Proporsi Dewan Komisaris Independen terhadap Opini Audit Going Concern Bibliografi Author: Widyastuti, Theresia Dian (Advisor); Liu, Stephanie Topik: Going Concern Audit Opinion; Bankruptcy Prediction; Audit Quality; Prior Year Audit Opinion; Managerial Ownership; Institutional Ownership; Independent Commissioners. Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016     Jenis: Theses - Undergraduate Thesis Fulltext: 2012012097-Stephanie L.pdf (2.68MB; 63 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-6646 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract The aim of this research is to analyze the impact of bankruptcy prediction, audit quality, prior year audit opinion, managerial ownership, institutional ownership and the proportion of independent commissioners to going concern audit opinion. The research uses quantitative method to annual reports and audited financial statements of manufacturers listed in Indonesia Stock Exchange from 2011 until 2014. A sample of 97 manufacturing companies is obtained by using purposive sampling method. The data is analyzed using logistic regression with 5% of significance value. This research indicates that bankruptcy prediction which uses Altman’s Z-Score model as a proxy, has significantly negative effect to going concern audit opinion. Prior audit opinion has significantly positive effect to going concern audit opinion. But, this research can not give evidence that audit quality, managerial ownership, institutional ownership and the proportion of independent commissioners to the acceptance of going concern opinion. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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