Jurnal PENGARUH KUALITAS AUDIT KONDISI KEUANGAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN STUDI PADA INDUSTRI MANUFAKTUR SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2016

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Jurnal PENGARUH KUALITAS AUDIT KONDISI KEUANGAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN STUDI PADA INDUSTRI MANUFAKTUR SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2016

This study was conducted with the aim to analyze the effect of audit quality of company's financial condition and company growth partially and simultaneously toward tendency of going concern audit opinion opinion on textile and garment manufacturing industry which listed in Indonesia Stock Exchange 2012-2016 concern is said to be a sign for a company that received an assessment of the auditor on the sustainability of his business In the sense the company has a risk in continuing businessMededology in this study using causality and the number of population as many as 89 sampling companies in this study using purposive sampling method and the type of data used in this study is secondary data in the form of annual financial statements of textile and garment manufacturing companies listed on the Indonesia Stock Exchange for 5 years ie 2012-2016 and the sample used is 75 companies a nalis data in this study using binary logistic regression analysis statistical test descriptive test omnibus wald test and the coefficient of determination Nagelkerke R2 The result of this study is the quality of auditing corporate financial condition and corporate growth simultaneously affect the trend of acceptance of going concern audit opinion In partial variable quality audit and the company's financial condition has a significant negative effect on the tendency of acceptance of going concern audit opinion and variable growth of the company does not affect the tendency of acceptance of going concern audit opinion This shows that the audit quality and financial condition of the company is a variable that can be considered for giving opinion going- auditorThe research findings indicate that high sales is likely the company will not get going concern audit opinion because in high sales does not have a meaning not has an efficient loadThe unique thing in this research is that the company's growth does not affect the going concern audit opinion that the company's growth should have an effect on going-concern audit opinion

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