Analisiskecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur

Yunus Harjito
Journal article Universitas Tarumanagara Journal of Accounting • 2015 Indonesia

Abstract

This study aims to predict the effect of audit quality, financial condition, thegrowth of the company, the previous year's audit opinion, firm size, and debt-to-equityratio of the tendency of going-concern audit opinion. In this study the type of data used isquantitative data with a population of 145 companies listed in Indonesia Stock Exchangein 2008-2012. The analytical method used is logistic regression analysis with sampletotaling 20 companies were selected based on purposive sampling method for 5 periods.Based on the analysis it can be concluded that the quality of the audit significant negativeeffect on the going-concern audit opinion, the financial condition of the company has nosignificant effect on the going-concern audit opinion, the growth of the company has nosignificant effect on the going-concern audit opinion, the previous year's audit opinion hasno effect significantly to the going-concern audit opinion, the size of the company doesnot have a significant effect on the going-concern audit opinion, and debt-to-equity ratiodoes not significantly influence the going-concern audit opinion.

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Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more