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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 BEICreated by :
Ulfalita ( 201212287 )
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 | 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 | Keyword: | Audit 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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