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UEU » Undergraduate Theses » Akuntansi
Posted by [email protected] at 03/11/2014 10:50:39  •  2077 Views


PENGARUH AUDIT TENURE, DEBT DEFAULT, OPINION SHOPPING DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA INDUSTRI TEKSTIL DAN GARMEN TAHUN 2009-2013 YANG TERDAFTAR DI BEI

Created by :
Ulfalita ( 201212287 )



SubjectPENGARUH AUDIT TENURE
DEBT DEFAULT
OPINION SHOPPING DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Pada Industri Tekstil dan Garmen Tahun 2009-2013 yang Terdaftar di BEI
Alt. Subject PENGARUH AUDIT TENURE
DEBT DEFAULT
OPINION SHOPPING DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Pada Industri Tekstil dan Garmen Tahun 2009-2013 yang Terdaftar di BEI
KeywordAudit tenure
debt default
opinion shopping
good corporate governance
audit going concern

Description:

Pengaruh Audit Tenure, Debt Default, Opinion Shopping, dan Mekanisme Corporate Governance terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur Industri Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia Periode 2009-2013 (Dibimbing oleh Bapak Adrie Putra). Tujuan Penelitian ini adalah untuk mengetahui pengaruh Audit Tenure, Debt Default, Opinion Shopping, dan Mekanisme Corporate Governance terhadap penerimaan Opini Audit Going Concern. Opini Audit Going Concern sebagai variabel dependen. Sampel penelitian ini adalah perusahaan pada industry tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2009-2013. Teknik pengambilan sampel menggunakan teknik purposive sampling dan menghasilkan 45 perusahan sampel. Data tersebut diolah menggunakan statistic komputer dengan melakukan uji statistik deskriptif, uji asumsi klasik dan uji regresi logistic. Hasil uji Omnibus menunjukkan bahwa secara keseluruhan audit tenure, debt default, opinion shopping, dan mekanisme corporate governance dapat memprediksi opini audit going concern. Uji wald menunjukkan bahwa audit tenure, debt default, opinion shopping, kepemilikan terpusat, kepemilkan manajerial, dan komite audit berpengaruh tidak signifikan terhadap penerimaan opini audit going concern, sedangkan kepemilikan institusional dan komisaris independen berpengaruh signifikan terhadap penerimaan opini audit going concern. Kata kunci : Audit tenure, debt default, opinion shopping, good corporate governance, audit going concern

Date Create:03/11/2014
Type:Text
Format:PDF
Language:Indonesian
Identifier:UEU-Undergraduate-undergraduate_201212287
Collection ID:undergraduate_201212287


Source :
Undergraduate these economy of faculty

Relation Collection:
Universitas Esa Unggul

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
copyright2014@esaunggul


Publication URL :
https://digilib.esaunggul.ac.id/pengaruh-audit-tenure-debt-default-opinion-shopping-danmekanisme-corporate-governance-terhadap-penerimaanopini-audit-going-concernpada-industri-tekstil-dan-garmen-tahun-20092013-yang-terdaftar-di-bei-3446.html




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  4.  UEU-Undergraduate-3446-PENGESAHAN.pdf - 55 KB
  5.  UEU-Undergraduate-3446-ABSTRAK.pdf - 22 KB
  6.  UEU-Undergraduate-3446-KATA PENGANTAR.pdf - 22 KB
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Audit , Audit tenure , audit , audit going concern , concern , corporate governance , debt , debt default , default , going , good , good corporate governance , opinion , opinion shopping , shopping , tenure



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