AKUNTABILITAS
Vol 8, No 3 (2015): Akuntabilitas

PENGARUH AUDIT TENURE, OPINI AUDIT TAHUN SEBELUMNYA, DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN

Mohammad Nur Fahmi (PT Permodalan BMT Ventura)

Article Info

Publish Date
01 Dec 2015

Abstract

The purpose of this research is proving the effect of audit tenure, prior year auditopinion, and disclosure to going concern audit opinion. This research uses samples of miningand agriculture companies that listed at Indonesian Stock Exchange in 2011-2014. Based onpurposive sampling method, total of samples of this research are 56 companies. Thehypothesis in this research uses logistic regression. This research shows that prior year auditopinion has significant effect on the going concern audit opinion. Audit tenure and disclosuredo not have significant effect on the going concern audit opinionDOI: 10.15408/akt.v8i3.2770

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Journal Info
AKUNTABILITAS
Website

Abbrev

akuntabilitas

Publisher

Universitas Islam Negeri Syarif Hidayatullah Jakarta

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...