Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Adbis : Jurnal Administrasi dan Bisnis

THE ACCEPTANCE OF AUDIT GOING CONCERN OPINION ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Fera Tjahjani; Widanarni Pudjiastuti
Adbis: Jurnal Administrasi dan Bisnis Vol 11, No 1 (2017): Jurnal Administrasi Dan Bisnis 2017
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v11i1.14

Abstract

This studyinvestigates correlation between audit quality, financial performance, debt default, size of the firm, and audit tenure on going concern opinion acceptance. Samples used all companies which listed in Indonesia Stock Exchange beside manufacturing, banks and other financial institution during 2011-2013. Data collected by purposive sampling. The study provides empirical evidences that audit quality, financial performance had negative influences on audit going concern opinion acceptance, while leverage and audit tenure had positive ones. However, debt default and size of the entities had no relationship on it.