ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

SIMANJUNTAK, BETHARIA INDAH APRIANA (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the empirical effect of audit lag, company's growth, company' size, leverage, and size of Public Accountants Finn to audit opinion and find out the relationship between these variables to audit opinion. Population of this study is manufacturing companies listed in Indonesia Stock Exchange 2005-2009 total 146 companies. Samples of this study is 23 companies and selected by purposive sampling method for 5-year study period. Secondary data obtained from Indonesia Stock Exchange and processed by using logistic regression analysis The results of Omnibus Test of Model Coefficient showed that on 5% significance level, audit lag (X1), company's growth (X2), company' size (X3), leverage (X4), and the size of Public Accountants Finn (X5 ) together has not been able to predict the audit opinion and partially or individually audit lag (X1), company' size (X3), leverage (X4), and the size of Public Accountants Finn (X5) does not affect the audit opinion. Only the company's growth factor (X2) that affect the audit opinion. It is expected to further research using the primary data and add variables that may affect the audit opinion for the test, because there are many other factors that have an influence on the audit opinion that is not included in this study

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Opini Audit, Audit Lag, Leverage, dan Regresi L
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	19 Mar 2020 03:29
Last Modified:	19 Mar 2020 03:29
URI:	http://repository.unsri.ac.id/id/eprint/28387

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