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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Dirgantara Abdimasku : Jurnal Pengabdian Masyarakat INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnalku
Fera Tj
Accounting Departement, STIE Malangkucecwara, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Journal : Adbis : Jurnal Administrasi dan Bisnis

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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.
Co-Authors Ali L Briantama Maulidza Rizky Bunyamin Bunyamin Dwi Nita Aryani Imama Z Imama Zuchroh Imama Zucroh Istutik Kadarusman . Kalbuana, Nawang Lating, Noval Ali Nanda Alivia Pratikasari Nevi Danila Nunung N Nunung Nurastuti Utami Safira Ma’auyah Setyawan Setyawan Siti Munfaqiroh St Munfaqiroh Sugeng H Sugeng H Sugeng Hariadi Triana M Triana Murtiningtyas Triana Triana Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pujiastuti Yullyana Mulyadi