EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)

Effect of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage of Opinion Audit Going Concern

Putri Nurmala (Universitas Pamulang)
Meisnawati Meisnawati (Universitas Pamulang)
Nguyen Thu Thrang (James Cook University)



Article Info

Publish Date
10 Dec 2020

Abstract

The research objective was to examine and analyze the Influence of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage toward Opinion Audit Going Concern. This survey was conducted at Manufacturing Companies registered on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study is secondary data with sampling using purposive sampling method. The data analysis technique used is descriptive technique with a quantitative approach using descriptive statistical tests, multicollinearity test, logistic regression analysis, and coefficient determinant. Based on research has been conducted, the authors note that the auditor client tenure is not effect significantly to the opinion audit going concern, the company growth is not significant influence to opinion audit going concern, auditor reputation has a negative significant effect to opinion audit going concern, and leverage has a significant effect to opinion audit going concern

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Journal Info

Abbrev

EAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...