| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Fanani, Fadilla Emilia |
|
| dc.creator |
Oktaroza, Magnaz Lestira |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2020-01-27 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/21535 |
|
| dc.identifier |
10.29313/.v0i0.21535 |
|
| dc.description |
Abstract. This research was conducted to determine the effect of the reputation of public accounting firms and company liquidity on going concern audit opinion on LQ-45 companies in the 2014-2018 period listed on the IDX. The sampling method uses purposive sampling. Through logistic regression analysis techniques the number of samples from this study were 25 companies in accordance with predetermined criteria. Based on the results of the analysis note that the variable reputation of public accounting firms significantly positive effect on the acceptance of going concern audit opinion Whereas the variable company liquidity has a significant negative effect on the acceptance of going concern audit opinion. Suggestions for researchers afterwards should use a different company sample, increase the year of research, add other factors that can influence the company to get a going concern audit opinion.Keywords: Reputation of Public Accounting Firm, Company Liquidity and Going Concern Audit Opinion Abstrak. Penelitian ini dilakukan untuk mengetahui pengaruh reputasi kantor akuntan publik dan likuiditas perusahaan terhadap opini audit going concern pada perusahaan LQ-45 periode tahun 2014-2018 yang terdaftar di BEI. Metode pengambilan sampel menggunakan purposive sampling. Melalui teknik analisis regresi logistik jumlah sampel dari penelitian ini sebanyak 25 perusahaan sesuai dengan kriteria yang telah ditetapkan sebelumnya. Berdasarkan hasil analisis diketahui bahwa variabel reputasi kantor akuntan publik secara signifikan berpengaruh positif pada penerimaan opini audit going concern. Sedangkan untuk variabel likuiditas perusahaan signifikan berpengaruh negatif pada penerimaan opini audit going concern. Saran bagi peneliti selajutnya sebaiknya menggunakan sampel perusahaan yang berbeda, menambah tahun penelitian, menambahkan faktor-faktor lain yang dapat mempengaruhi perusahaan mendapatkan opini audit going concern.Kata Kunci: Reputasi Kantor Akuntan Publik, Likuiditas Perusahaan dan Opini Audit Going Concern |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/21535/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 541-544 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 541-544 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Reputasi Kantor Akuntan Publik, Likuiditas Perusahaan dan Opini Audit Going Concern |
|
| dc.title |
Pengaruh Reputasi KAP dan Likuiditas terhadap Opini Audit Going Concern |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|