Jurnal Akuntansi
vol. 11 no. 2 November 2011

Faktor-Faktor yang Mempengaruhi Opini Going Concern

Sofia Prima Dewi (Unknown)



Article Info

Publish Date
14 Feb 2014

Abstract

 The purpose of this research is to examines the influence of auditor reputation, financial condition, prior opinion, sales growth, return on asset, debt default, and firm size on a going concern opinion. The data was collected using purposive sampling method. The sample used in this research were 96 observation covering the period from 2006 until 2009. Logistic regression on going concern opinion. On the other hand, auditor reputation, company’s financial condition, sales growth, return on asset, and firm size has no effect on going concern opinion. Keyword : Going Concern Opinion, Auditor Reputation, Financial Condition, Prior Opinion, Sales Growth, Return On Asset, Debt Default, Frim Size.

Copyrights © 2011






Journal Info

Abbrev

akun

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi ...