PENGARUH PAJAK HOTEL, PAJAK REKLAME DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA PALEMBANG

JULRAHMAN, MUHAMMAD YOGA and Tjandrakirana DP, Rina and Hakiki, Arista (2019) PENGARUH PAJAK HOTEL, PAJAK REKLAME DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of auditor quality, liquidity, and profitability on Going Concern Auditing Opinoin (GCAO). The study population was 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sample of this study was 13 companies which were closed by purposive sampling. The data used are secondary data obtained from the Indonesia Stock Exchange and analyzed by logistic regression. These results prove that quality and auditors have a significant and positive influence on going concern opinion, profitability and firm size have a significant and negative influence on going concern opinion, while liquidity does not have a significant and negative effect on going concern

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Laporan audit Going concern, kualitas auditor, likuiditas, dan profitabilitas
Subjects: H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 3643 not found.
Date Deposited: 10 Dec 2019 08:19
Last Modified: 10 Dec 2019 08:19
URI: http://repository.unsri.ac.id/id/eprint/21148

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