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All Journal AKUNTABILITAS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ekonomi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik J-CEKI
Iin Rosini
Universitas Pamulang
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Pengaruh Opini Audit Tahun Sebelumnya dan Kondisi Keuangan terhadap Opini Audit Going Concern Iin Rosini
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.878 KB) | DOI: 10.5281/zenodo.1306138

Abstract

This study examines whether the variable prior year's audit opinion and the financial condition of the going concern audit opinion on manufacturing companies. The study sample was sub sectors of food and beverages that are listed in the Indonesia Stock Exchange. Total 12 companies in 2010-2014. The sampling method used in this research is purposive sampling, the data processing methods and processing logistic regression analysis with SPSS version 22. The results of this study show that the previous year's audit opinion positive significant effect on the provision of going concern audit opinion and does not affect the company's financial condition significant at manufacturing companies.
Co-Authors A. Asrorudin Dani Rahman Hakim, Dani Rahman Didik Setiawan Edi Muhamad Hidayat Juli Ismanto Muhamad Dicky Aprizal Nofryanti Nofryanti Nofryanti Nurul Hasanah Purwatiningsih Purwatiningsih Rosita Wulandari Rupianna Tambunan Suripto Suripto