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PENGARUH REPUTASI, KAP, OPINI AUDIT TAHUN SEBELUMNYA, OPINION SHOPPING DAN RASIO NILAI PASAR TERHADAP OPINI GOING CONCERN

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INTISARI

Penelitian ini bertujuan untuk mengetahui pengaruh reputasi KAP, opini
audit tahun sebelumnya, opinion shopping dan rasio nilai pasar terhadap opini
going concern.
Pemilihan sampel dilakukan dengan menggunakan metode purposive
sampling. Pengambilan sampel perusahaan yang dilakukan berdasarkan kriteria
tertentu. Berdasarkan metode penelitian sampel tersebut diperoleh sebanyak 159
perusahaan go public yang terdaftar di Bursa Efek Indonesia pada tahun 20102013.

Data diperoleh dari Bursa Efek Indonesia. Uji asumsi klasik dan analisis
regresi logistik dilakukan dengan menggunakan alat uji statistik SPSS versi 20.
Dari hasil analisis tersebut diketahui bahwa reputasi KAP, opini audit
tahun sebelumnya, opinion shoppingdan rasio nilai pasar secara simultan
berpengaruh terhadap opini going concern. Hasil penelitian ini menunjukkan
secara parsial bahwa variabel opini tahun sebelumnya berpengaruh positif dan
signifikan terhadap opini going concern. Sedangkan reputasi KAP, opinion
shopping dan rasio nilai pasar tidak berpengaruh signifikan terhadap opini going
concern.

Kata kunci: Reputasi KAP, Opini audit tahun sebelumnya, opinion shopping dan
rasio nilai pasar.



ABSTRACT


This research is meant to examine the influence of Public Accountant Office
reputation, audit opinion of the previous years, opinion shopping and the ratio of
market value to the opinion of going concern.
The sample collection technique has been carried out by using purposive
sampling method. The collection of sample companies is based on certain criteria.
Based on the sample research method, 159 go public companies which arelisted in
Indonesia Stock Exchange in 2010-2013 have been obtained. The data has been
obtained from the Indonesia Stock Exchange. The classic assumption test and
analysis of logistic regressions have been conducted by using the statistics test
instrument SPSS version 20.
It has been found from the result of analysis that simultaneously the Public
Accountant Office reputation, audit opinion of the previous years, opinion
shopping and ratio of market value have influence to the opinion of going
concern. The result of this research shows that partially the variable of opinion of
the previous years has significant and positive influence to the opinion of going
concern. Meanwhile, the Public Office Accountant reputation, opinion shopping
and ratio of market value do not have any significant influence to the opinion of
going concern.


Keywords:Public Accountant Office (KAP) Reputation, Audit Opinion of the
Previous Year, Opinion Shopping and Ratio of Market Valu.

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Ketersediaan

1S150078

A15/078 Fit p c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

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No. Panggil

A15/078 Fit p

Penerbit

New Delhi : ., 2015

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A15/078

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

-

Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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