Suryaningsum, Sri (2009) FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR PUBLIK. Kajian Akuntansi, 4 (2). pp. 147-156. ISSN 1907 - 1442
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Abstract
This study aims to determine the effect of audit quality, financial condition, the audit opinion
the previous year, the company’s growth, and the size of the company’s going-concern audit
opinion. The sample in this study were manufacturing companies listed in Indonesia Stock
Exchange from 2005 to 2007. The sampling technique is obtained as many as 63 companies.
Testing the hypothesis in this study using logistic regression. The research concluded that
the hypothesis of the first, third, and fifth accepted the proposed audit quality (X1 ), the audit
opinion the previous year (X 3 ), and company size (X5 ) has positive and significant effect on
going-concern audit opinion, while the fourth hypothesis proposed rejected the company’s
financial condition (X 2 ) and the growth of the company (X4 ) did not affect the going-concern
audit opinion. Variables previous year’s audit opinion is the most dominant variable effect on
going-concern audit opinion
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Dr.SE.M.Si SRI SURYANINGSUM |
| Date Deposited: | 12 Jan 2017 01:26 |
| Last Modified: | 28 May 2024 04:26 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/10454 |
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