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PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN, PERTUMBUHAN, KEPEMILIKAN PERUSAHAAN DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TEXTILE DAN GARMENT YANG LIST DI BEI TAHUN 2010-2012

Accounting Analysis Journal · Vol. 3 No. 4 (2016)

DOI
10.15294/aaj.v3i4.4203
ISSN
2502-6216, 2252-6765
Published
2016-05-30
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas audit, kondisi keuangan, pertumbuhan, kepemilikan perusahaan, reputasi KAP terhadap penerimaan opini audit going concern pada perusahaan textile dan garment yang list di BEI. Sampel yang digunakan dalam penelitian ini adalah 13 perusahaan textile dan garment yang list di BEI pada tahun 2010-2012. Teknik analisis statistik yang digunakan adalah analisis regresi logistik. Hasil dari penelitiaan ini menunjukkan bahwa kualitas audit, pertumbuhan, kepemilikan perusahaan, dan reputasi KAP tidak berpengaruh terhadap penerimaan opini audit going concern. Sedangkan kondisi keuangan perusahaan berpengaruh negatif terhadap penerimaan opini audit going concern.The purpose of this research is to know the influence of the quality of audit, financial condition, growth, corporate ownership, public accounting firm’s reputation against the acceptance of the going concern audit opinion on the textile and garment companies list in BEI. The sample used in this study were 13 garment and textile companies list in BEI year 2010-2012. Statistical analysis technique used is logistic regression analysis. The result of this research indicates that audit quality, growth, ownership of the company, and public accounting firm’s reputation does not affect the receipt of going concern audit opinion. While the company's financial condition to affect negatively to the acceptance of the going concern audit opinion.

Collaboration network of the authors

40 authors · 54 co-authorship links · showing the 40 most connected

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  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Hasan MukhibadAffiliation unknown3
Muhammad KhafidAffiliation unknown2
Magda KumalasariAffiliation unknown1
Subowo SubowoAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Ristina SitioAffiliation unknown1
Alifian Nur AdityaAffiliation unknown1
Henny MurtiniAffiliation unknown1
Fitria Puji AstutiAffiliation unknown1
Rizki AzizahAffiliation unknown1
Arizal Latif FiatmokoAffiliation unknown1
Puji RahayuState University of Semarang1
Gilang Anies SaendyAffiliation unknown1
Luki ArsihAffiliation unknown1
Dyah Ayu TrihapsariAffiliation unknown1
Arfiyadi ArfiyadiAffiliation unknown1
Dhanar Dwika NurcahyoAffiliation unknown1
Feby Intan TrinandaAffiliation unknown1
Zakiyatul MuhandisahAffiliation unknown1
Siti NurlaeliyahAffiliation unknown1
Andik Dwi SaktiAffiliation unknown1
Putri Nur RahmawatiAffiliation unknown1
Putra RizkiAffiliation unknown1
Tuti Dewi RatnaAffiliation unknown1
Adhe Eva AndrianaAffiliation unknown1
Dian Permana IstiqomahAffiliation unknown1
Krisna DewiAffiliation unknown1
Muhammad Noor ArdiansahAffiliation unknown1
Afifah NurrahmasariAffiliation unknown1
Niswah BarorohAffiliation unknown1
F. R.W. RizkianaAffiliation unknown1
R. SetiyaningrumAffiliation unknown1
Aan IkhsanantoAffiliation unknown1
Kuat Waluyo JatiAffiliation unknown1
Richatul JannahAffiliation unknown1
Tiara Dwi LestariAffiliation unknown1
WidiyantoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN, PERTUMBUHAN, KEPEMILIKAN PERUSAHAAN DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TEXTILE DAN GARMENT YANG LIST DI BEI TAHUN 2010-2012</dc:title>
	<dc:creator>Tamir, Hudzaifah Ibnu Aimar</dc:creator>
	<dc:creator>Anisykurlillah, Indah</dc:creator>
	<dc:description xml:lang="en-US">Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas audit, kondisi keuangan, pertumbuhan, kepemilikan perusahaan, reputasi KAP terhadap penerimaan opini audit going concern pada perusahaan textile dan garment yang list di BEI. Sampel yang digunakan dalam penelitian ini adalah 13 perusahaan textile dan garment yang list di BEI pada tahun 2010-2012. Teknik analisis statistik yang digunakan adalah analisis regresi logistik. Hasil dari penelitiaan ini menunjukkan bahwa kualitas audit, pertumbuhan, kepemilikan perusahaan, dan reputasi KAP tidak berpengaruh terhadap penerimaan opini audit going concern. Sedangkan kondisi keuangan perusahaan berpengaruh negatif terhadap penerimaan opini audit going concern.The purpose of this research is to know the influence of the quality of audit, financial condition, growth, corporate ownership, public accounting firm’s reputation against the acceptance of the going concern audit opinion on the textile and garment companies list in BEI. The sample used in this study were 13 garment and textile companies list in BEI year 2010-2012. Statistical analysis technique used is logistic regression analysis. The result of this research indicates that audit quality, growth, ownership of the company, and public accounting firm’s reputation does not affect the receipt of going concern audit opinion. While the company's financial condition to affect negatively to the acceptance of the going concern audit opinion.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2016-05-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/4203</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i4.4203</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 4 (2014): November 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i4</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/4203/3869</dc:relation>
</oai_dc:dc>