ANALISIS PENGARUH FAKTOR-FAKTOR KEUANGAN DAN NON-KEUANGAN TERHADAP PENERIMAAN MODIFIED OPINION ATAS GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

ISMIYANTI, MIA (2018) ANALISIS PENGARUH FAKTOR-FAKTOR KEUANGAN DAN NON-KEUANGAN TERHADAP PENERIMAAN MODIFIED OPINION ATAS GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016). S1 thesis, Universitas Negeri Jakarta.

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Abstract

MIA ISMIYANTI. The Influence of Financial and Non-Financial Factors on the Modified Opinion: Going Concern (Empirical Study in Manufacture Company listed in Indonesian Stock Exchange on 2012-2016). Department of Accounting. Faculty of Economic Universitas Negeri Jakarta. 2018. This research is conducted to determine the effect of liquidity, solvability and firm’s size (financial factors), also institutional ownership, managerial ownership and audit lag (non-financial factors) on the modified opinion: going concern in manufacture company. The period used in this research is 5 years (2012-2016) by collecting secondary data (annual reports and financial reports) from Indonesia Stock Exchange’s website and each firms’ website. Using purposive sampling as sampling method, the total samples of this research are 130 sampels (26 firms). This research used logistic regression technique to determine the effect of liquidity, solvability, firm’s size, institutional ownership, managerial ownership and audit lag on the modified opinion: going concern. The result of this research showed that liquidity has negative effect significantly, meanwhile solvability has positive effect significantly on the modified opinion: going concern. The reason is because liquidity and solvability are main financial ratios which are still popular to be used in analyzing financial reports, also these financial ratios are considered generally to decide important decisions, including auditors. Next, firm’s size has negative signicantly effect on the modified opinion: going concern, it happens because small firm is more likely to collapse when problems arise. Other independent variables in this research have no significant effects on the modified opinion: going concern. Institutional and manajerial ownerships are not part of audit assesments’ scope, therefore they do not effect significantly to the modified opinion: going concern. For audit lag, auditors need sufficient evidences to prove going concern problems, therefore time is not the main problem in this case. Key words: Modified Opinion, Going Concern, Liquidity, Solvability, Firm’s Size, Institutional Ownership, Managerial Ownership, Audit Lag, Manufacture Company

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Ratna Anggraini, M.Si, Ak, CA ; Pembimbing II: Tri Hesti Utamingtyas, SE, MSA
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 28 Sep 2018 08:57
Last Modified: 28 Sep 2018 08:57
URI: http://repository.fe.unj.ac.id/id/eprint/6224

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