ANALISIS OPINION SHOPPING, SIZE, LIQUIDITY, KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI TAHUN 2010-2013
DOI:
https://doi.org/10.30595/kompartemen.v12i1.1387Abstract
Opini audit yang diberikan oleh auditor merupakan informasi penting bagi pengguna laporan keuangan Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai beberapa faktor yang dapat digunakan untuk memprediksi probabilitas opini audit going concern. Variable yang digunakan dalam penelitian ini adalah opinion shopping, size, liquidity, dan kualitas audit. Studi ini pada perusahaan manufaktur sektor tekstil dan garment yang listing di BEI periode 2010-2013. Metode pengambilan Sampel penelitian yang digunakan dalam penelitian ini adalah metode purposive sampling dengan 60 sampel yang telah mengalami pengamatan selama 4 tahun. Teknik analisis yang digunakan yaitu dengan regresi logistik. Penelitian ini membuktikan bahwa opinion shopping, size, dan liquidity berpengaruh negatif terhadap opini audit going concern dan dan kualitas audit berpengaruh positif terhadap opini audit going concern. Kata kunci: Opini Audit Going Concern, Opinion Shopping, Size, Liquidity, Dan Kualitas Audit.Downloads
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