Pengaruh Kinerja Keuangan Perusahaan Dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Mengenai Going Concern

Sri Wiranti Setiyanti
Journal article Jurnal STIE Semarang • October 2010

Abstract

Companies that receive a going-concern opinion in the previous year wen more likely to receive the same opinion on the current year. Ramadhani (2004) proved that the going-concern audit opinion received the previous year positive impact on acceptance going-concern audit opinion for the year. If previous years the auditor has issued a going-concern audit opinion, the auditors will be more likely to issue going concern audit opinions again next year.Kata kunci : opini audit, going concern

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Jurnal STIE Semarang

Jurnal STIE Semarang is the scientific medium of STIE Semarang which contains scientific articles... see more