DAFTAR ISI
ABSTRAK ... Error! Bookmark not defined.
KATA PENGANTAR ... Error! Bookmark not defined.
UCAPAN TERIMA KASIH ... Error! Bookmark not defined.
DAFTAR ISI ... 1
DAFTAR GAMBAR ... Error! Bookmark not defined.
DAFTAR TABEL ... Error! Bookmark not defined.
DAFTAR LAMPIRAN ... Error! Bookmark not defined.
BAB IPENDAHULUAN
1.1 Latar Belakang Masalah ... Error! Bookmark not defined.
1.2 Rumusan Masalah ... Error! Bookmark not defined.
1.3 Maksud dan Tujuan Penelitian ... Error! Bookmark not defined.
1.3.1 Maksud Penelitian ... Error! Bookmark not defined.
1.3.2 Tujuan Penelitian ... Error! Bookmark not defined.
1.4 Kegunaan Penelitian ... Error! Bookmark not defined.
1.4.2 Kegunaan Praktis ... Error! Bookmark not defined.
1.4.2 Kegunaan Teoritis ... Error! Bookmark not defined.
BAB IITINJAUAN PUSTAKA, KERANGKA PEMIKIRAN, DAN
HIPOTESIS
2.1 Audit ... Error! Bookmark not defined.
2.2 Jenis Audit ... Error! Bookmark not defined.
2.2.2 Audit Kepatuhan ... Error! Bookmark not defined.
2.2.3 Audit Laporan Keuangan ... Error! Bookmark not defined.
2.3 Opini Audit ... Error! Bookmark not defined.
2.3.1 Pendapat Wajar Tanpa Pengecualian (Unqualified Opinion) ... Error!
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2.3.1.1 Kurangnya Penerapan Konsisten Atas Prinsip Akuntansi Yang
Berlaku Umum ... Error! Bookmark not defined.
2.3.1.2 Keraguan Atas Kelangsungan Usaha Perusahaan . Error! Bookmark
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2.3.1.2.1 Opini Audit Going Concern . Error! Bookmark not defined.
2.3.1.3 Auditor Menyetujui Adanya Perbedaan Dengan Prinsip Yang Wajib
Diterapkan ... Error! Bookmark not defined.
2.3.1.4 Penekanan Atas Suatu Hal ... Error! Bookmark not defined.
2.3.1.5 Pelaporan Yang Melibatkan Auditor Lain ... Error! Bookmark not
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2.3.2 Pendapat Wajar Dengan Pengecualian (Qualified Opinion) ... Error!
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2.3.3 Pendapat Tidak Wajar (Adverse Opinion) ... Error! Bookmark not
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2.3.4 Pernyataan Tidak Memberikan Pendapat (Disclaimer Opinion) ... Error!
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2.4.1.1 Debt Rasio ... Error! Bookmark not defined.
2.4.1.2 Rasio Liquiditas ... Error! Bookmark not defined.
2.4.1.3 Rasio Profitabilitas ... Error! Bookmark not defined.
2.5 Lama Perikatan Dengan Klien... Error! Bookmark not defined.
2.6 Audit Lag ... Error! Bookmark not defined.
2.7 Penelitian Terdahulu ... Error! Bookmark not defined.
2.8 Hubungan Antar Variabel... Error! Bookmark not defined.
2.8.1 Pengaruh Kondisi Keuangan Terhadap Opini Going Concern.... Error!
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2.8.2 Pengaruh Lama Perikatan Terhadap Opini Going Concern. ... Error!
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2.8.3 Pengaruh Audit Lag Terhadap Opini Going Concern. ... Error!
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2.9 Kerangka Pemikiran ... Error! Bookmark not defined.
2.10 Hipotesis ... Error! Bookmark not defined.
BAB III OBJEK DAN METODE PENELITIAN
3.1 Objek Penelitian ... Error! Bookmark not defined.
3.2 Metode Penelitian ... Error! Bookmark not defined.
3.2.1 Desain Penelitian... Error! Bookmark not defined.
3.2.2 Definisi dan Operasionalisasi Variabel .. Error! Bookmark not defined.
3.2.2.1 Definisi Variabel ... Error! Bookmark not defined.
3.2.2.1.1 Opini Going Concern (Variabel Dependen) ... Error!
3.2.2.1.2 Kondisi Keuangan (Variabel Independen) Error! Bookmark
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3.2.2.1.3 Lama Perikatan Dengan Klien (Variabel Independen) Error!
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3.2.2.1.4 Audit Lag (Variabel Independen) ... Error! Bookmark not
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3.2.2.2 Operasionalisasi Variabel ... Error! Bookmark not defined.
3.2.2.2.1 Operasionalisasi Variabel Dependen (Y) .. Error! Bookmark
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3.2.2.2.2 Operasionalisasi Variabel Independen (B) Error! Bookmark
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3.3 Populasi dan Sampel Penelitian ... Error! Bookmark not defined.
3.3.1 Populasi ... Error! Bookmark not defined.
3.3.2 Sampel ... Error! Bookmark not defined.
3.4 Sumber dan Teknik Pengumpulan Data ... Error! Bookmark not defined.
3.4.1 Sumber Data ... Error! Bookmark not defined.
3.4.2 Teknik Pengumpulan Data ... Error! Bookmark not defined.
3.4.2.1 Skala Pengukuran ... Error! Bookmark not defined.
3.5 Teknik Analisis Data ... Error! Bookmark not defined.
3.5.1 Analisis Regresi Model Logit ... Error! Bookmark not defined.
3.6 Uji Hipotesis ... Error! Bookmark not defined.
4.1.1 Tinjauan Umum Bursa Efek Indonesia .. Error! Bookmark not defined.
4.1.2 Deskripsi Data Variabel ... Error! Bookmark not defined.
4.1.2.1 Kondisi Keuangan ... Error! Bookmark not defined.
4.1.2.2 Lama Perikatan ... Error! Bookmark not defined.
4.1.2.3 Audit Lag ... Error! Bookmark not defined.
4.1.2.4 Opini Audit Going Concern ... Error! Bookmark not defined.
4.1.3 Pengujian Hipotesis ... Error! Bookmark not defined.
4.1.3.1 Uji Hipotesis Pertama ... Error! Bookmark not defined.
4.1.3.1.1 Uji Hipotesis Pertama Model Logit ... Error! Bookmark not
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4.1.3.1.2 Interpretasi Odss Ratio Hipotesis Pertama Error! Bookmark not
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4.1.3.2 Uji Hipotesis Kedua ... Error! Bookmark not defined.
4.1.3.2.1 Uji Hipotesis Kedua Model Logit ... Error! Bookmark not
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4.1.3.2.2 Interpretasi Odss Ratio Hipotesis Kedua .. Error! Bookmark not
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4.1.3.3 Uji Hipotesis Ketiga ... Error! Bookmark not defined.
4.1.3.3.1 Uji Hipotesis Ketiga Model Logit ... Error! Bookmark not
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4.1.3.3.2 Interpretasi Odss Ratio Hipotesis Ketiga ... Error! Bookmark not
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4.2.1 Gambaran Opini Audit Going Concern Pada Perusahaan Sektor
Perdagangan Dan Jasa Emiten Bursa Efek Indonesia. Error! Bookmark
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4.2.2 Gambaran Kondisi Keuangan Pada Perusahaan Sektor Perdagangan
Dan Jasa Emiten Bursa Efek Indonesia. Error! Bookmark not defined.
4.2.3 Gambaran Lama Perikatan Pada Perusahaan Sektor Perdagangan Dan
Jasa Emiten Bursa Efek Indonesia... Error! Bookmark not defined.
4.2.4 Gambaran Audit Lag Pada Perusahaan Pada Perusahaan Sektor
Perdagangan Dan Jasa Emiten Bursa Efek Indonesia. Error! Bookmark
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4.2.5 Pengaruh Kondisi Keuangan Terhadap Opini Audit Going Concern
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4.2.6 Pengaruh Lama Perikatan Terhadap Opini Audit Going Concern Error!
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4.2.7 Pengaruh Audit Lag Terhadap Opini Audit Going Concern ... Error!
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BAB VSIMPULAN DAN SARAN
5.1 Kesimpulan ... Error! Bookmark not defined.
5.2 Saran ... Error! Bookmark not defined.
DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN
