Faktor-faktor Yang Berpengaruh Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Manufaktur

Christian Sutedja
Journal article Jurnal Akuntansi Kontemporer • 2010

Abstrak

Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the effect of audit quality, company's financial condition (liquidity ratio, profitability ratio, solvency ratio), prior year audit opinion, and the company growth towards giving of going concern audit opinion. The analysis showed that the influence giving of going concern audit opinion are profitability ratio, solvency ratio, and prior year audit opinion where profitability ratio have a negative effect, the solvency ratio and the audit opinion the previous year have a positive influence, while not affecting the giving of going concern audit opinion are audit quality, liquidity ratio, and company growth.

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Jurnal

Jurnal Akuntansi Kontemporer

Jurnal Akuntansi Kontemporer (JAKO) diterbitkan oleh Fakultas Bisnis Jurusan Akuntansi Univenitas... tampilkan semua