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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN

Hanif Adibi, 08.05.52.0171 and Kartika, Andi (2012) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN. Students' Journal of Accounting and Banking , 1 (1).

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Abstract

This study aims to determine and examine the effect of audit quality, financial condition, leverage, firm growth and size of the company's revenues going concern audit opinion. This study uses 30 manufacturing companies listed on the Indonesia Stock Exchange in 2007-2010. Samples obtained by purposive sampling. Type of data used was secondary data of every manufacturing company listed on the Indonesia Stock Exchange during the four years the year 2007-2010. The research data were analyzed with logistic regression analysis. The results showed that (1) The quality of the audit did not affect the going concern audit opinion. (2) The financial condition did not affect the going concern audit opinion. (3) Leverage did not affect the going -concern audit opinion. (4) Growth did not affect the going-concern audit opinion. (5) The size of the company did not affect the going concern audit opinion.

Item Type: Article
Uncontrolled Keywords: quality audit, financial condition, leverage, growth, firm size and revenues going concern audit opinion
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution: ?? JurnalAk ??
Depositing User: Fakultas Ekonomi
Date Deposited: 10 Nov 2012 06:56
Last Modified: 11 Nov 2012 05:57
URI: http://eprints.unisbank.ac.id/id/eprint/1223

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