Jurnal Reviu Akuntansi dan Keuangan
Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan

Pengaruh Debt Default , Firm Size , Dan Prior Opinion Terhadap Penerimaan Opini Going Concern

Sandi, Lukyanto Dwi (Unknown)
Prasetyo, Adi (Unknown)
Kurniawati, Eris Tri (Unknown)

Article Info

Publish Date
06 Nov 2017

Abstract

The purpose of this study is to examine the effect of debt default, firm size, prior opinion onacceptance of going concern audit opinion on companies listing on BEI. This type of research isassociative. The types and sources of data in this study are secondary data and Indonesia StockExchange. Technique of taking data is done with documentation. The result of this research isDebt Default have positive effect to the acceptance of going concern opinion, firm size does nothave an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.Keywords: debt default, firm size, prior opinion, going concern opinion

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Journal Info
Jurnal Reviu Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...