PENGARUH REAL ACTIVITIES MANIPULATION, NONCOMPLIANCE DAN INTERNAL CONTROL DEFICIENCIES TERHADAP OPINI AUDIT GOING CONCERN

Jervan, Memori Putra and Zaitul, Zailtul and Yunilma, Yunilma (2021) PENGARUH REAL ACTIVITIES MANIPULATION, NONCOMPLIANCE DAN INTERNAL CONTROL DEFICIENCIES TERHADAP OPINI AUDIT GOING CONCERN. Diploma thesis, Universitas Bung Hatta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh real activities manipulation, noncompliance dan internal control deficiencies terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Pengambilan sampel menggunakan metode purposive sampling, sampel yang didapat adalah sebanyak 23 perusahaan manufaktur yang terdaftar di BEI. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan menggunakan SPSS 16. Hasil penelitian ini menunjukkan real activities manipulation, noncompliance dan internal control deficiencies tidak berpengaruh terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Kata Kunci : Opini Audit Going Concern, Real Activities Manipulation, Noncomplience, Internal Control Deficiencies

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Erlya Wahyuni
Date Deposited: 09 Feb 2021 03:58
Last Modified: 09 Feb 2021 03:58
URI: http://repo.bunghatta.ac.id/id/eprint/2773

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