ANALISIS PENGARUH REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2014
DOI:
https://doi.org/10.30595/kompartemen.v14i1.1372Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh reputasi KAP, ukuran perusahaan, pengaruh likuiditas terhadap terhadap penerimaan opini audit going concern di perusahaan Manufaktur yang terdaftar dalam penelitian BEI. Penelitian ini adalah deskriptif kuantitatif dan dianalisis menggunakan regresi logistik. Data diambil yang adalah data sekunder, populasi dan sampel adalah 82 perusahaan. Penelitian ini menunjukkan bahwa reputasi KAP berpengaruh positif terhadap penerimaan opini audit going concern, pengungkapan secara negatif berpengaruh terhadap penerimaan opini going concern, ukuran perusahaan berpengaruh negatif terhadap penerimaan opini going concern, likuiditas berpengaruh negatif terhadap mengaudit opini penerimaan going concern. Kata kunci: penerimaan opini going concern, reputasi KAP, pengungkapan, ukuran perusahaan, and likuiditas.Downloads
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