Jurnal Riset Keuangan dan Akuntansi (JRKA)
Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)

PENGARUH PERTUMBUHAN PERUSAHAAN, AUDIT TENURE DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Pratiwi, Laras (Unknown)
Lim, Tri Hadrianto (Unknown)



Article Info

Publish Date
11 Mar 2019

Abstract

The going concern audit opinion can used by stakeholders to predict the bankruptcy of a company, therefore the auditor should be responsible of his opinion. This study aims to obtain empirical evidence of the influence company growth, audit tenure and audit opinion of the previous year to going concern audit opinion. Population in this research using data manufacturing companies wich listed on the Indonesia Stock Exchange period 2013-2017. Method of Sampling is purposive sampling. Total sample are 22 companies. Research method using logistic regression analysis model. The results show that company's growth and the previous year's audit opinion affect to going concern audit opinion, while audit tenure doesn't affect to going concern audit opinion.Keywords : Growth, Audit tenure, Going Concern Opinion

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Journal Info

Abbrev

jrka

Publisher

Subject

Economics, Econometrics & Finance

Description

JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan ...