{"data":{"id":795,"url":"https:\/\/repo.xbbh.net\/items\/795","status":"published","type":"thesis","title":"Analisis Pengaruh Kondisi Keuangan Perusahaan, Pertumbuhan Perusahaan, Ukuran Perusahaan Dan Reputasi Kantor Akuntan Publik Terhadap Opini Audit Going Concern","title_alt":null,"abstract":"Tujuan penelitian ini adalah untuk menganalisis hubungan dan pengaruh kondisi\nkeuangan perusahaan, pertumbuhan perusahaan, ukuran perusahaan dan reputasi\nkantor akuntan publik terhadap opini going concern, secara parsial dan simultan.\nData yang dipergunakan dalam penelitian ini adalah data sekunder perusahaan\nmanufaktur semua sub sektor yang terdaftar di Bursa Efek Indonesia tahun 2012 -\n2016. Penelitian ini dilakukan menggunakan metode purposive sampling.\nSebanyak 450 data pengamatan yang memenuhi kriteria sampel telah diperoleh\nuntuk dilakukan pengujian. Pengujian hipotesis dalam penelitian ini dilakukan\ndengan menggunakan model analisis regresi logistik.\nHasil penelitian ini menunjukkan bukti empiris bahwa kondisi keuangan\nperusahaan berpengaruh negatif terhadap opini audit going concern, pertumbuhan\nperusahaan tidak berpengaruh negatif terhadap opini audit going concern, ukuran\nperusahaan tidak berpengaruh negatif terhadap opini audit going concern, reputasi\nkantor akuntan publik tidak berpengaruh positif terhadap opini audit going\nconcern. Pengujian secara simultan dengan omnibus test menunjukkan bahwa\nkondisi keuangan perusahaan, pertumbuhan perusahaan, ukuran perusahaan dan\nreputasi kantor akuntan publik berpengaruh secara simultan terhadap opini audit\ngoing concern","abstract_alt":null,"creators":[{"role":"author","family_name":"Susilawati","given_name":"Endang","orcid":null,"national_id":"A2021511RB2013"},{"role":"advisor","family_name":"Fitriana","given_name":"Fitriana","orcid":null,"national_id":null},{"role":"advisor","family_name":"Suharman","given_name":"Harry","orcid":null,"national_id":null}],"year":2017,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"master","publication_status":"published","refereed":null,"keywords":["opini going concern","kondisi keuangan perusahaan","pertumbuhan\nperusahaan dan reputasi kantor akuntan publik"],"language":"id","subjects":[],"divisions":[{"code":"62101","name":"S2 Akuntansi","pddikti_code":"62101"}],"citation":"Susilawati, Endang (2017) Analisis Pengaruh Kondisi Keuangan Perusahaan, Pertumbuhan Perusahaan, Ukuran Perusahaan Dan Reputasi Kantor Akuntan Publik Terhadap Opini Audit Going Concern. UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":8874,"sha256":"3f04b70f5d9247aa254d5766cc2a0ce49749196d595992e41152c0fb87a8d37d","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/795\/files\/1132\/COVER.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":18123,"sha256":"489b0bf65b2f1f9d5a10283449525caba2e65e771179fd3e2d3aa26a18c17c75","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/795\/files\/1133\/DAFTAR_ISI.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":166503,"sha256":"15456f72d3debc31ae4cc9a56b2f06bd5dd52ecf096e36e48319dbacbd69d0d3","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/795\/files\/1134\/DAFTAR_PUSTAKA.pdf"}],"published_at":"2020-08-31T01:54:02+00:00","updated_at":"2026-10-31T06:27:54+00:00"}}