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Nur Azlina
Fakultas Ekonomi Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Journal : Jurnal Ekonomi

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Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default, Opinion Shopping, Dan Kondisi Keuangan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate Dan Property Di Bursa Efek Indonesia Ardiani, Nurul; DP, Emrinaldi Nur; Azlina, Nur
Jurnal Ekonomi Vol 20, No 04 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.957 KB) | DOI: 10.31258/je.20.04.p.%p

Abstract

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company’s ability to continue functioning as a business entity. In this study, we attempt empirically to investigate the relationship between Audit Tenure, Disclosure, KAP Size, Debt Default, Opinion Shopping and Financial Condition on receiving a going concern audit opinion of a company. The samples are selected by purposive sampling method. All real estate and property’s company listed in Indonesia stock Exchange that received going concern audit opinion from 2009-2011 are used as the population. Logistic Regression is used to test the hypothesis. From the results, indicate that Disclosure, KAP Size and Debt Default is significantly affect on receiving of going concern audit opinion. While the others (Audit Tenure, Opinion Shopping and Financial Condition), are not significantly affect on receiving of going concern audit opinion of a company.
Co-Authors ', Desmiyawati ', Julita ', Supriyono Agustami, Try Agustia, Dwi Al Azhar A Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amri, Taqiyuddin Andi Dahliaty Asnidar Daulay, Rani Asrul Hidayat Astuti - Azahra, Mutiara Azwir Nasir Bahri, Fathul Damariswara, Rian Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dian Pertiwi Dinanda Sulaeman Edi Erwan Eka Maulana, Gilang Emrinaldi Nur DP Endang Sri Mujiwati Evi Sribudiani Fathul Bahri Fawaida, Ulya Firdaus Firdaus Halida Sophia Hamzah, Hajrah Hamzah, Hartono Has, Fandri Riomanugusta Hasbi Al Hasymi Haugesti Diana Henni Noviasari Hua, Me Humairoh, Fitri HUSNI SHABRI Idrianto, Odi Ilma, Arini Ilma Imam Fakhruddin Indira, Nur Ira Amelia Iznillah, M. Luthfi Jadda, Asram A. T. James Hellyward Jauhariah, Siti Julita Julita Kamaliah Kamaliah, Kamaliah Listiawati, Irda Lubis, David Seand Rafael Luthfi, Muhammad Maulana, Gilang Eka Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Luthfi iznillah Muhammad Mardhiansyah Mujahiddin, Mujahiddin Mukhlisin Mukhlisin Muslim, Ego Nafis, Cholil Nainggolan, Misco Valensi Naza, Ahrun Noratika, Noratika Nur Azlina Nurhasanatang, Siti Nurul Ardiani Nurulita, Suci Putra, Arfend Adi Putra, Rizki Agus Putri, Siti Nurrahayu Qizam, Ibnu Rahmani, Sofiah Rahmawati, Lusi Ramadhan, Gian Riovi Ramaiyanti, Sinta Ratnawati , Vince Rheny Afriana Hanif Rijal, Abdul Rini, Disti Marta Rino Riyaldi Riovi Ramadhan, Gian Rita Anugerah Rofika Rofika Rofika, Rofika Rosman, Romzie Safitri, Meilina Safitri, Selfi Yanti saputri, sri mulya Sari, Embun Widya Siregar, Siti Saidah Siregar, Siti Saidah Siregar, Zhakia Nathasha Surohman, Irzan Susilatri Susilatri, Susilatri Susilawati - Susilawati, Susilawati Syafri Ahmad, Syafri Syahida, Aztyara Taufeni Taufik Titania Tjandrawati Nugroho Triwahyuni, Mustika Tsalitsa, Annuriana Yananta Sari, Debyta Yesi Mutia Basri Yulia, Fanny Yundari, Yundari Yunni, Yunni Zulfah Zulfah Zulfikar Hasan